Výsledky vyhledávání - "Disclosure Content."

Akademický článek

The market reactions for deferred compliance of IAS 41: an analysis of the agriculture sector in Indonesia

Autor: Ersa Tri Wahyuni, Sandra Trianadewi Lucin, Zubir Azhar

Publikováno v: Journal of Accounting and Investment, Vol 25, Iss 2, Pp 637-651 (2024)

Research aims: This study aims to investigate the market reaction of post-IAS 41 implementation in Indonesia. IAS 41 Agriculture requires companies to measure biological assets at fair value, which will increase asset values and profit in the first y

Externí odkaz: https://doaj.org/article/8ed7167bbbf1471ea2fcf7990728fdfb

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Akademický článek

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Akademický článek

THE CORRELATION BETWEEN THE INTELLECTUAL CAPITAL DISCLOSURE LEVEL AND THE STAKEHOLDER STRUCTURE

Autor: Dorina Nicoleta Popa, Marioara Belenesi, Luminita Rus

Publikováno v: Annals of the University of Oradea: Economic Science, Vol 25, Iss 2, Pp 444-453 (2016)

The objective of the research is to identify the link between the stakeholder structure and the level of disclosure of intellectual capital on a sample of 38 Romanian entities listed on the Bucharest Stock Exchange, from fields with a strong emphasis

Externí odkaz: https://doaj.org/article/f27580613f194bfc919e63e3f7b21a6b

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The information and data produced by the accounting system reflects the changes in the economy and the sector, as well as the effects of the decisions taken within the company on the business structure and operating results. The risks that companies face in the market are important for financial information users. The standards established for an international accounting practice in this regard also state that the information to be disclosed to the public should include the risks that companies are exposed to. The aim of this study is to analyze the risk disclosures of companies that prepare their financial statements according to international accounting standards in Turkey and to shed light on the relationship between accounting data and risk. In this context, the risk disclosure of companies in the BIST Manufacturing sector for 2020 were analyzed in terms of content. As a result of the analysis, data on the derivatives in IFRS 9 and the status of hedge accounting in financial statements and the risk types arising from financial instruments in IFRS 7 are presented. Accordingly, it has been determined that 32% of the companies use derivative instruments and 20% apply hedge accounting. In addition, qualitative and quantitative disclosure data of companies regarding credit, liquidity, market and other risk disclosures for 2020 were also analyzed. In the footnotes section of the risks arising from financial instruments, it was determined that the most data was related to the foreign currency risk. It has been observed that 50% of the companies that make credit risk disclosures do not make maturity analysis. Finally, the explanations on interest rate risk, other price risk and capital risk were analyzed in terms of content

Autor: Yusuf GALİP, Nilgün KUTAY

Publikováno v: Volume: 24, Issue: 2 619-644
Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Muhasebe sisteminin ürettiği bilgiler ve veriler, ekonomide ve sektörde yaşanan değişimlerin yanı sıra, işletme içinde alınan kararların şirket yapısı ve faaliyet sonuçları üzerine etkilerini de yansıtmaktadır. Şirketlerin piyasa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fbecdf1e413ad8e0f70d3291e35a6a40
https://avesis.deu.edu.tr/publication/details/3be8359a-1382-4583-a621-3239cf7f9e9b/oai

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Akademický článek

Corporate Social Disclosures in Southeast Asia: A Preliminary Study

Autor: Juniati Gunawan, Riandy Hermawan

Publikováno v: Issues in Social and Environmental Accounting, Vol 6, Iss 2, Pp 198-220 (2012)

The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business and academic world. Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a cont

Externí odkaz: https://doaj.org/article/02d51d0319a04c17af1f4ce0b6147504

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Akademický článek

SUSTAINABILITY REPORTING PRACTICES: A COMPARATIVE STUDY OF SOUTH AFRICAN AND BOTSWANA LISTED COMPANIES

Autor: Bendriba KIYANGA, Christa WINGARD, Christo CRONJÉ

Publikováno v: Studia Universitatis Babeş-Bolyai Negotia, Vol 61, Iss 2 (2016)

Sustainability reporting is a type of reporting concerning how entities deal with environmental, social, economic and corporate governance issues. This form of corporate reporting has become a primary form of corporate reporting – just like financi

Externí odkaz: https://doaj.org/article/3b4d5aaa44914c559551a6fc70f38036

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Akademický článek

Optional accounting criteria under ifrss and corporate characteristics: evidence from spain

Autor: JUANA ALEDO MARTÍNEZ, FERNANDO GARCÍA MARTÍNEZ, JUAN MIGUEL MARÍN DIAZARAQUE

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 1, Pp 59-85 (2011)

The adoption of the IFRSs by EU member States in 2005 represents one of the most relevant events that have taken place to achieve the convergence of international accounting standards. In this article, we examine the annual reports of the groups list

Externí odkaz: https://doaj.org/article/20a20043b17a4974bf7e17c40a523e0a

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Akademický článek

Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB)

Autor: Azhar Abdul Rahman, Mohd Farid Asraf, Fathiyyah Abu Bakar

Publikováno v: Issues in Social and Environmental Accounting, Vol 4, Iss 1, Pp 18-39 (2010)

The purpose of this paper is to examine the themes, locations, extent, and also trends of corporate social responsibility (CSR) disclosure of Bank Islam Malaysia Berhad (BIMB) from 1992 to 2005. A disclosure index (checklist) and the extent of such d

Externí odkaz: https://doaj.org/article/8cffff3ea4d44427b51e79e73777d3d2

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CSR reporting and ownership structure: Evidence from Italian listed companies

Autor: Mirella Ciaburri, Riccardo Tiscini, Fabio Fortuna, Silvia Testarmata

The paper empirically explores how firms’ Corporate Social Responsibility (CSR) disclosure varies according to their ownership structure. Three different kinds of ownership structures are considered: family firms (FFs), state-owned firms (SOFs) and

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5812b5b6e0a416633042bee671a1c144
https://hdl.handle.net/11590/426061

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HUMAN CAPITAL DISCLOSURE: A DETERMINANT OF FIRM GROWTH AND FINANCIAL PERFORMANCE EMPIRICAL EVIDENCE FROM EUROPEAN LISTED COMPANIES

Autor: Silvio Bianchi Martini, Antonio Corvino, Federica Doni, Alessandra Rigolini

Publikováno v: European Journal of Management. 14:153-175

The contribution of Human Resources to an organization success has been largely acknowledged by the academic and the professional world. The term of Human Capital is taken to include multiple items, such as the employees’ knowledge, abilities, skil

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::df0257a753aad21124907cb1929ef6f2
https://doi.org/10.18374/ejm-14-2.15

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