Mandatory Corporate Reporting on the Internet PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Mandatory Corporate Reporting on the Internet PDF full book. Access full book title Mandatory Corporate Reporting on the Internet by Shilpi Das. Download full books in PDF and EPUB format.
Author: Shilpi Das
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
Get Book Here
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
Get Book Here
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: Dániel Gergely Szabó
Publisher:
ISBN: 9789462366909
Category : Corporate governance
Languages : en
Pages : 0
Get Book Here
Book Description
Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law
Author: Shilpi Das
Publisher:
ISBN:
Category :
Languages : en
Pages : 18
Get Book Here
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: Alessandro Ghio
Publisher: Springer Nature
ISBN: 3030422992
Category : Business & Economics
Languages : en
Pages : 183
Get Book Here
Book Description
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Author: Gerald Trites
Publisher:
ISBN: 9781637420683
Category :
Languages : en
Pages : 150
Get Book Here
Book Description
This book explains how and why corporations use the internet for reporting to their stakeholders. While many such books are limited to financial reporting, this book extends to business reporting, environmental, social and governance (ESG) reporting and integrated reporting. A key part of it is the impact of the major drivers entering into modern reporting, including the movement to data driven decision making, impact of big data, advanced analytics, and the use of electronic representations of data with tools such as XBRL. It also explores the various vehicles for using the internet, including social media and blogs as well as corporate websites and the websites of regulators. And it delves into the impact of portable devices, like smart phones and tablets. Corporate reporting on the internet is changing fast because of changes in technology and in stakeholder expectations. For example, stakeholders now expect a lot more from companies than they did a few years ago in disclosing the effects of the company on the environment and the effects of the environment on the company. The book describes the evolution of corporate reporting in recent years, the state of the art now and provides a roadmap for companies to follow in the near future - a roadmap they should be starting on now. So this book is of interest to executives in charge of the reporting function for their companies, to students of accounting and management who aspire to corporate reporting responsibilities and to serious investors and others with a strong interest in corporate reporting and the direction in which it is headed. Most importantly, the book lays out a strong case for integrated reporting, what it means, attempts at integrated reporting so far, and the future of integrated websites. It also shows how reporting on the internet is ideally suited to fostering the growth of integrated reporting.
Author: Hollis Ashbaugh Skaife
Publisher:
ISBN:
Category :
Languages : en
Pages : 17
Get Book Here
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: Andrew Lymer
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 150
Get Book Here
Book Description
Author: Robert G. Eccles
Publisher: Wiley
ISBN: 047061580X
Category : Business & Economics
Languages : en
Pages : 240
Get Book Here
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.
Author:
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages :
Get Book Here
Book Description
Author: Jane Thostrup Jagd
Publisher: Routledge
ISBN: 1317743539
Category : Business & Economics
Languages : en
Pages : 141
Get Book Here
Book Description
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
