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Author: Shilpi Das
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Book Description
The aim of this study is to determine the extent and trend of mandatory reporting practices on the internet by the listed non financial companies in Bangladesh. It also identifies the factors that influenced the mandatory reporting on the internet. The final sample consists of 141 non financial companies listed in the Dhaka Stock Exchange, Bangladesh. This study used self constructed checklists of 103 items based on acts and laws relating to mandatory reporting. Current study observed that the mean of the total mandatory disclosure score for the sample is about 60.57% with highest disclosure in the telecommunication sector which is 85.44% where as tannery sector discloses the lowest with only 37.86% of mandatory information posted on the internet. The result of the regression analysis found that the total mandatory disclosure has significant positive association with audit firm's international link, multinational parent, number of independent director in the board, and dual leadership structure whereas significant negative association with the firms profitability measured by ROE and firms leverage. However, firm size, profitability measured by ROA, multinational parents, liquidity, market categories, board size, ownership structure and company age have non-significant association with mandatory reporting on the internet.
Author: Shilpi Das
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Book Description
The aim of this study is to determine the extent and trend of mandatory reporting practices on the internet by the listed non financial companies in Bangladesh. It also identifies the factors that influenced the mandatory reporting on the internet. The final sample consists of 141 non financial companies listed in the Dhaka Stock Exchange, Bangladesh. This study used self constructed checklists of 103 items based on acts and laws relating to mandatory reporting. Current study observed that the mean of the total mandatory disclosure score for the sample is about 60.57% with highest disclosure in the telecommunication sector which is 85.44% where as tannery sector discloses the lowest with only 37.86% of mandatory information posted on the internet. The result of the regression analysis found that the total mandatory disclosure has significant positive association with audit firm's international link, multinational parent, number of independent director in the board, and dual leadership structure whereas significant negative association with the firms profitability measured by ROE and firms leverage. However, firm size, profitability measured by ROA, multinational parents, liquidity, market categories, board size, ownership structure and company age have non-significant association with mandatory reporting on the internet.
Author: Shilpi Das
Publisher:
ISBN:
Category :
Languages : en
Pages : 18
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Book Description
The aim of this study is to determine the extent and trend of mandatory reporting practices on the internet by the listed financial companies in Bangladesh. It also identifies the factors that influenced the mandatory reporting on the internet. The sample of this study consists of 93 financial companies listed in the Dhaka Stock Exchange. This study used self-constructed checklists of 103 items based on the acts and laws relating to mandatory reporting. The current study observes that the mean of the total mandatory disclosure score for the sample is about 74.84% with the highest disclosure in the financial institution which is 81.93% where as the insurance sector discloses the lowest with only 66.07% of mandatory information posted on the internet. The result of the regression analysis shows that the total mandatory disclosure has significant positive association with firm size, an audit firm's international link, and dual leadership structure, whereas significant negative association is observed with the market category. However, profitability, independent directors in the board, ownership structure, multinational parents, liquidity, board size, and company age reveal a non-significant association with mandatory reporting on the internet.
Author: Hollis Ashbaugh Skaife
Publisher:
ISBN:
Category :
Languages : en
Pages : 17
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Book Description
Firms' use of the Internet to enhance the relevance of their financial reporting is examined. A firm is defined as practicing Internet Financial Reporting (IFR) when it provides in its web site either: 1. a comprehensive set of financial statements, 2. a link to its annual report elsewhere on the Internet, or 3. a link to the US Security and Exchange Commission's Electronic Data Gathering, Analysis and Retrieval system. While 70% of the firms in the sample engage in IFR, substantial variation in the quality of firms' IFR practices is found. Specifically, the variations in quality pertain to the timeliness and therefore, the usefulness of firms' financial reporting on the Internet. It is found that some firms provide more timely financial disclosures via the Internet while other firms report outdated financial data. It is observed that the usefulness of firms' financial reporting on the Internet depends on how easy it is to access that data, the amount of data disclosed and/or whether users can download or analyze the data.
Author: Roger Hussey
Publisher:
ISBN:
Category : Information science
Languages : en
Pages :
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Book Description
Author: Vernon J. Richardson
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The rapid evolution of Internet technology has created the ability to disseminate new information nearly instantaneously to a world-wide audience. However, traditional accounting communications are becoming increasingly untimely and irrelevant. Investors can wait for financial statements for as long as 90 days while auditing requirements and reporting processes delay their delivery.To remain relevant, accounting reports must become more timely. The advent of the Internet, with its immediacy and worldwide reach has inspired calls for real-time on-line reporting that is available to all stakeholders. However, there are significant obstacles to achieving this goal. Technological problems with preparing reliable real-time data are daunting, but can be overcome as out-dated legacy systems are replaced with properly implemented enterprise systems. Likewise, continuous auditing processes that can monitor and enhance the reliability of such systems must be completed, but this is mainly a matter of time and investment.On the other hand, overcoming inhibitions arising from the potential legal liability associated with disclosing new information will require legislative or regulatory intervention. Policy makers should consider using both the carrot of specific, meaningful safe harbor protections and the stick of mandating progressively more timely information releases.
Author:
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages :
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Book Description
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category :
Languages : en
Pages : 103
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Book Description
Author: Zachary Coffin
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Dr. R. UMA DEVI
Publisher: CSMFL Publications
ISBN: 8193278402
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
A Perfect Guide for Accountants, Academicians, Management Professionals, Research Scholars and Corporate Bodies etc. A Means of Information on Reporting Practices (Financial and Non-financial), its various aspects, dimensions and policy frameworks. The subject matter is presented in a simple and lucid style that the prospective readers can grasp it easily and quickly. Tried maximum to explain the concept through figures and diagrams in order to make the concept more attractive and simple. Covers all the dimensions of the subject to the best possible extent and the language is simple and understandable for all types of readers. Useful issues are included in order to help the readers, who need the greater details. Reliable data provided in this book is very helpful for the corporate bodies faced with the challenges of reporting for their sustainability in this global environment.
Author: Robert G. Eccles
Publisher: Wiley
ISBN: 047061580X
Category : Business & Economics
Languages : en
Pages : 240
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Book Description
Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
