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The extent of cost disclosure in trade company annual reports on the example of the IT branch : pilot studies
Dyhdalewicz, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 3, pp. 29-39
costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope … information about the costs of a trading company. Information on costs in annual reports results from informational obligations …) in explanatory notes and in an activity report. It should also be noted that the presentation in the same costs group of …
Persistent link: https://www.econbiz.de/10010509689
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THE EXTENT OF COST DISCLOSURE IN TRADE COMPANY ANNUAL REPORTS ON THE EXAMPLE OF THE IT BRANCH – PILOT STUDIES
Dyhdalewicz, Anna - In: "e-Finanse" 10 (2014) 3, pp. 29-39
costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope … information about the costs of a  trading company. Information on costs in annual reports results from informational obligations …) in explanatory notes and in an activity report. It should also be noted that the presentation in the same costs group of …
Persistent link: https://www.econbiz.de/10011145202
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A study on audit report timeliness: The Macedonian Stock Exchange
Stevčevska-Srbinoska, Dušica; Srbinoski, Igor - In: International Journal of Management and Economics 57 (2021) 3, pp. 234-254
Financial statements reflect important information about the entity's financial position, operating performance, and cash flows and must be made available in a timely fashion to all interested factions to stimulate opportune business judgments. Ergo, this paper examines the association of the...
Persistent link: https://www.econbiz.de/10015192104
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Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria
Uwuigbe, Uwalomwa; Jafaru, Jimoh; Ajayi, Anijesushola - In: Journal of Accounting and Management Information … 11 (2012) 3, pp. 442-454
This study basically investigates the relationship between the financial performance and dividend payout among listed firms' in Nigeria. It also looks at the relationship between ownership structure, size of firms and the dividend payouts. The annual reports for the period 2006-2010 were...
Persistent link: https://www.econbiz.de/10015195991
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Impact of Executives' Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies
Damak-Ayadi, Salma; Klibi, Emna - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 655-684
The main purpose of this paper is to examine how important the profile of manager is to voluntary financial disclosure in the Tunisian emerging market. We mobilize the upper echelon theory which suggests that human factors may affect firm strategy and performance. We investigate the...
Persistent link: https://www.econbiz.de/10015196164
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Content Analysis of Human Resources Management Reporting Practices in Romanian Health Industry
Bratu, Ana-Maria - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 501-523
Research Questions - To what extent do the various corporate reporting channels, documents, and instruments incorporate the issues identified in the literature as affecting human capital? Which aspects are taken into account by Romanian healthcare companies regarding the reporting of human...
Persistent link: https://www.econbiz.de/10015196218
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Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
Chakroun, Raida; Matoussi, Hamadi - In: Journal of Accounting and Management Information … 11 (2012) 3, pp. 335-370
The main purpose of this paper is to analyze the interactions between the external and internal mechanisms of governance and voluntary disclosure in the annual reports (external mechanism of governance) in the Tunisian emerging market. Our investigation is specifically about the study of the...
Persistent link: https://www.econbiz.de/10015196270
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Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly
Wisniewski, Tomasz Piotr; Yekini, Liafisu Sina - Volkswirtschaftliche Fakultät, … - 2014
This paper uses the tools of computational linguistics to analyze the qualitative part of the annual reports of UK listed companies. More specifically, the frequency of words associated with praise, concreteness and activity is measured and used to forecast future stock returns. We find that our...
Persistent link: https://www.econbiz.de/10011112773
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THE TIMELINESS OF ANNUAL REPORTS IN BAHRAIN AND THE UNITED ARAB EMIRATES: AN EMPIRICAL COMPARATIVE STUDY
Khasharmeh, Hussein Ali; Aljifri, Khaled - In: The International Journal of Business and Finance Research 4 (2010) 1, pp. 51-71
The main purpose of this study is to examine empirically the determinants of audit delay in two developing countries, the UAE and Bahrain. This study utilizes a sample of 83 firms using the accounting and market data available for 2004. The sample firms are all listed in either the UAE or...
Persistent link: https://www.econbiz.de/10011206055
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Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
CHAKROUN, Raida; MATOUSSI, Hamadi - In: Journal of Accounting and Management Information Systems 11 (2012) 3, pp. 335-370
The main purpose of this paper is to analyze the interactions between the external and internal mechanisms of governance and voluntary disclosure in the annual reports (external mechanism of governance) in the Tunisian emerging market. Our investigation is specifically about the study of the...
Persistent link: https://www.econbiz.de/10010740219