This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC's 2005 mandate that firms disclose “the most significant factors that make the company speculative or risky” in their 10-K filings. By viewing such risk factor disclosures...

This research investigates whether a principle based accounting standard improves the disclosure level, and uses the latest pension accounting standard- IAS 19R as the subject. More specifically, this essay examines whether IAS 19R affects the average disclosure level of the actuarial...

Since 21 November 2015, prime standard listed companies are given the option to choose between an interim management statement and a quarterly financial report for their respective first and third quarter financial reporting. Because the disclosure requirements for interim management statements...

Numbers are central to financial and accounting disclosures, yet current textual analysis research generally ignores numbers within disclosures. We hypothesize and show that the prevalence of numbers within a corporate disclosure is highly correlated with the readability of the disclosure. More...

PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate...

Philanthropic organizations or known as non-profit organizations in Malaysia currently having a high growth from it first existence from decades ago. The growth creates, among others, an issue on accountability especially on financial accountability. The aim of this article is to discuss the...

Debate over the collapsed Lehman Brothers minibonds in Hong Kong has triggered discussion on regulatory architecture and whether more regulation is needed. This paper discusses whether an accountability review of regulators' performance is also required

The aim of this paper is to answer the question whether, and, if so, to what extent, control over financial reporting is exercised in practice. An attempt was made to measure the control by analysing the disclosures regarding the control over financial reporting which were included in the annual...