In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

, that is, Internet financial reporting. The research question posited by this study is: Do investors value emerging market … financial reporting. At the macro-economic level, the event date is defined as the date the country deregulated the …

The central focus of this paper is on how the quality of anticipated mandatory accounting reports affects the bias in … disclosure occurs, how much to bias the disclosure. We find that increases in the quality of mandatory accounting reports …'s value. Further, as the quality of accounting reports increases, the probability of management disclosures also increases …

effective internal control over financial reporting, and manifest the real and environmental impacts of accounting …We investigate the environmental implications of firms’ internal control over financial reporting. Our main result is … significantly poorer among firms with material weaknesses in internal control over financial reporting than firms without such …

guided by an architecture, or blueprint, that I developed for a comprehensive set of reporting requirements that would ensure … that sustainability-related disclosures would become part of mainstream financial reporting. My architecture was developed … to be consistent with the architecture for IFRS Accounting Standards, emphasising the connections between sustainability …

governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning … the main features of the internal control and risk management systems in relation to financial reporting in banks …. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a …

to debates on the role of the accounting profession in enhancing private company financial reporting quality …, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … unaudited companies. In this paper, we examine empirically the factors associated with the appointment of reporting accountants …

financial reports. In our model, a company can choose the precision (risk) of its financial reporting system and hires an … reporting system. In anticipation of the risk disclosure, the firm ex-ante chooses lower precision of its financial reporting …

test seven hypotheses concerning the relationship between the extend of the banks´ CSR reporting and size, profitability …