Accounting Disclosure
778 Followers
Recent papers in Accounting Disclosure
The disclosure policies of environmental accounting information became a significant and influence element to preserve the environment internationally. Lately, the concentration was on environment aspect trying to reduce the environment... more
The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between... more
Over the past few years, public interest in the not-for-profit (NFP) sector has increased. Following NFP-related fund misappropriation scandals making news headlines across the world, concerns have been raised about the extent to which... more
This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding... more
Dentro la línea de investigación de financial disclosure, existe un grupo de artículos que examina la calidad de la información contable estudiando el tipo y grado de divulgación real en los Estados Financieros (EEFF). El presente trabajo... more
The objective of this study is to analyze the evolution and the compliance degree with the disclosure of information of transactions with derivative instruments of companies Aracruz Celulose, Suzano Papel e Celulose, Votorantim Papel e... more
We examine the effect of Level 3 fair value measurement disclosure required in ASC 820 starting with 2012 on the market discount of U.S. closed-end funds. Providing this disclosure is not significantly associated with a reduction in the... more
The disclosure policies of environmental accounting information became a significant and influence element to preserve the environment internationally. Lately, the concentration was on environment aspect trying to reduce the environment... more
The study intends to evaluate the extent to which Malaysian public universities disclose accountability information in their annual report and on their website. It also compares the degree of annual report and website disclosure between... more
This study explores the determinants of Internet financial disclosure in the travel and leisure industry. Studying the case of the firms that are listed in the London Stock Exchange, we employ the generalized method of moments in order to... more
During the past two decades, various measures have been adopted to promote and advance accounting in Iran via harmonizing the domestic accounting practices with International norms and standards. Although Iran has employed International... more