Inventory plays a significant role in financial statements due to its significant influence on working capital. Methods of valuing and costing of inventory vary between different businesses, and even between different undertakings in the same trade or industry. This has necessitated the...

This study empirically examines the quantum of corporate disclosure and its association with corporate attributes, such as, age, size, profitability, leverage, listing status, shareholding pattern, audit firm, and residential status of a company. It is based on a sample of 50 companies from the...

Sustainability Reporting (SR) in Asia with the exception of Japan, is at a nascent stage. As developed countries are more active in this area, many lessons can be drawn from their experiences. Japan is relatively more advanced with respect to SR not only in Asia, but also in comparison to the...

This paper builds a theoretic model to explain why and how knowledge specificity impacts firms’ Management Control Systems (MCS), based on Transaction Cost Economics (TCE). The model concludes that managers organize MCS on an individualized basis when knowledge specificity in a transaction is...

This paper investigates how the characteristics and contents of performance information are used by the recepients. More specifically, it addresses the extent of match between the contents of performance information and the information needs of the recepients which affects the information use....

Privatization is often associated with a change in the management of the company, which means existing management might consider such news adversely. Available literature suggests that the management may respond by indulging in earnings management. This study seeks to establish whether this is...

This paper examines the relationship between economic profit, cash profit, and accounting profit and also tests the relevance of these earnings. By using the 12 years data of the companies forming a part of Nifty of the National Stock Exchange (NSE) of India, the study provides answers to some...

The studies carried out so far have revealed that corporate environmental reporting practices within India and in other countries are typically deficient and not up to the standard to satisfy the information needs of various classes of readers of financial reports. It is not clear whether this...

This study empirically examines the impact of select key characteristics of non-financial companies on the degree of compliance with disclosure requirements of accounting standards in their annual reports. The results obtained with the use of multiple regression model showed that size,...

This paper emphasizes the need to measure and report the Intangibles of the knowledge firm. After looking at various options/tools available for reporting, the model given by Karl Eric Sveiby in the form of an Intangible Asset Monitor is analyzed in detail. The details of the parameters measured...