financial reporting

Description In this paper, I review the major arguments in John Searle’s 1995 book, The Construction of Social Reality, and use them as the basis for exploring the relationship between economic reality and financial accounting numbers. In this book, Searle provides the tools to analyze factual...

Description Qualitative characteristics serve to operationalise the objective of financial reporting and aim at shaping accounting discourses of standard-setters and their constituents. In the recent revision of their conceptual frameworks, the IASB and FASB decided to replace ‘‘reliability’’...

Description The purpose of this paper is to assess the financial disclosure vis-a´-vis economic reality of research and development (R&D) expensed by Australian firms under the pre-2005 Australian generally accepted accounting principles (A-GAAP) regime via the lens of market-to-book...

Description The purpose of this paper is to investigate, using data on US manufacturing firms, how and when corporate governance affects managers’ decisions to use discretionary accruals and thereby artificially influence company financial reports Accounting Research Journal Financial status...

Description The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Accounting Research Journal Does board governance improve the quality of accounting...

Description This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the...

Description The purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting Standards. It investigates inter and intragroup differences in measured connotative meaning of the old and new...

Description The purpose of this study is to examine the usefulness of pre-production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash-flow reports. Accounting Research Journal The reliability of mandatory cash expenditure forecasts provided by Australian...

Description The enormous success of International Financial Reporting Standards (IFRS) in becoming globally accepted accounting standards leads to challenges in the future. The purpose of this paper is to outline challenges that arise from political influences and from the pressure to sustain a...

Description The purpose of this paper is to investigate the extent of directors breaching the reporting requirements of the Australian Stock Exchange (ASX) and the Corporations Act in Australia. Further, it seeks to assess whether directors in Australia achieve abnormal returns from trades in...

Description The aim of this paper is to document the author’s keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020”, July 3-4, 2008, Brisbane, Australia. Accounting...

Description The project will be open for competition and participation by all technical institutions across the country and will be implemented as a "Centrally Sponsored Scheme" (CSS) with contribution from State Government in the manner of matching share. F FI IN NA AN NC CI IA AL L M MA AN NA...

Description The FRF for SMEs accounting framework has been developed for smallto medium-sized entities that require reliable non-GAAP financial statements for internal use and external uses. The task force believes that this framework can be used by entities in many industry groups and may also...

Description Corporate governance is the system by which companies are directed and controlled. Boards of directors are responsible for the governance of their companies. The shareholders' role in governance is to appoint the directors and the auditors and to satisfy themselves that an...

Description An income tax is a tax on individual earnings (income) that is paid to the national government. Improving the Financial Reporting of Income Tax Feedback Statement 2013 February © 2013 European Financial Reporting Advisory Group and Financial Reporting Council. The document is...

Description Financial reporting is the process of providing financial information in regards to a company's position, performance and flow of funds for a specific period which are then provided to external users. International   Federation of Information Paper February 2009 Accountants  ...

Solution manual on Financial Reporting and Analysis 1 to 4 edition by Revsine Solution manual on Financial Reporting and Analysis 1 to 4 edition by Revsine Solution manual on Financial Reporting and Analysis 1 to 4 edition by Revsine Solution manual on Financial Reporting and Analysis 1 to 4...

Test bank on Financial Reporting and Analysis Using Financial Accounting Information Charles H. Gibson Test bank on Financial Reporting and Analysis Using Financial Accounting Information 1 Edition Charles H. Gibson Test bank on Financial Reporting and Analysis Using Financial Accounting...

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