Investor-oriented Supplementary Disclosures for Annual Reports

Investor-oriented Supplementary Disclosures for Annual Reports PDF Author: Donald Edwin Stone
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 556

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Investor-oriented Supplementary Disclosures for Annual Reports

Investor-oriented Supplementary Disclosures for Annual Reports PDF Author: Donald Edwin Stone
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 556

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Book Description


Corporate Reporting

Corporate Reporting PDF Author: Kevin Christopher Carduff
Publisher: Emerald Group Publishing
ISBN: 1803827637
Category : Business & Economics
Languages : en
Pages : 133

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Book Description
Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.

Dissertation Abstracts

Dissertation Abstracts PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 764

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Book Description
Abstracts of dissertations and monographs in microform.

Investor Protection

Investor Protection PDF Author: United States. Congress. House. Committee on Interstate and Foreign Commerce
Publisher:
ISBN:
Category : Brokers
Languages : en
Pages : 1450

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SEC Docket

SEC Docket PDF Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1432

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Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance

Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance PDF Author: Paiva, Inna Sousa
Publisher: IGI Global
ISBN: 1799821307
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
Over the last few years, we have witnessed the enormous success of corporate social responsibility and business all over the world. These developments, including those in which governments foster both growth through entrepreneurship and achievement of sustainable development by creating tools for worldwide impact to reconcile business interests with the demands of communities, have been unequivocal concerning job and wealth creation. Replacing short-term visions, however, has become instrumental to business success throughout the industry. Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance is a pivotal reference source that explores corporate social responsibility through the lens of entrepreneurship and firm performance in an effort to change the approach towards long-term growth. While highlighting topics such as risk management, stewardship theory, and CEO duality, this publication explores contributions to societal welfare and methods of business creation. This book is ideally designed for managers, executives, human resources professionals, entrepreneurs, developers, academicians, researchers, industry professionals, and students.

INTERNATIONAL ACCOUNTING, THIRD EDITION

INTERNATIONAL ACCOUNTING, THIRD EDITION PDF Author: RATHORE, SHIRIN
Publisher: PHI Learning Pvt. Ltd.
ISBN: 9388028929
Category : Business & Economics
Languages : en
Pages : 625

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Book Description
This extensively revised, fully updated, third edition includes a wide range of topics with a view to examining the increased challenges that will be faced by academicians, accounting and management professionals in the globally converging dynamic environment of accounting standards. The book is primarily intended as a text for postgraduate students of management (MBA) specializing in accounting and finance, postgraduate students of commerce (M.Com), financial studies, and international business (MIB). In addition, this text will be useful for professional courses offered by institutes such as the Institute of Chartered Accountants (ICAI), the Institute of Cost and Works Accountants (ICWAI) and the Institute of Chartered Financial Analysts (ICFAI). DISTINCTIVE FEATURES • The text is supported by numerous problems and case studies. • Comparative financial practices in selected countries are examined. • The impact of global convergence of accounting practices on MNCs, accounting and finance professionals and academicians has been dealt with in a separate chapter. • Problems of transfer pricing for tangibles, intangibles, services and cost sharing arrangements have been analyzed in detail. • Harmful global tax practices such as tax havens, preferential tax regimes and double tax avoidance conventions have been accorded detailed coverage. • The knotty problems of foreign currency translations, international financial reporting and disclosure, Consolidated Financial Statements and performance evaluation of multinational firms are treated in separate chapters.

Worldwide Financial Reporting

Worldwide Financial Reporting PDF Author: George J. Benston
Publisher: Oxford University Press
ISBN: 019029423X
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

The Decision Usefulness of Additional Fair Value Disclosures

The Decision Usefulness of Additional Fair Value Disclosures PDF Author: Theresa Herrmann
Publisher: Springer
ISBN: 3658248327
Category : Business & Economics
Languages : en
Pages : 189

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Book Description
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.

Reporting environmental information in annual reports

Reporting environmental information in annual reports PDF Author:
Publisher: Nordic Council of Ministers
ISBN: 9289316543
Category : Miljøregnskaber
Languages : en
Pages : 79

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Book Description