The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Using the Internet as a communication channel between a company and its stakeholders is a norm in today's economy, and the Web- based company reports have long replaced traditional forms of corporate reporting. Most investors base their entire first impression of a company on information...

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure...