Zobrazeno 1 - 10
of 51
pro vyhledávání: '"Mitchell Van der Zahn"'
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 7, Iss 2, Pp 25-32 (2013)
This study investigates the extent and the determinants of tunnelling behaviour in five ASEAN countries (i.e. Indonesia, Malaysia, Philippines, Singapore, and Thailand). Related party transactions (RPTs) in the form of loans to related parties are us
Externí odkaz:
https://doaj.org/article/758686dc761547b687273cbde34f81a4
Publikováno v:
International Journal of Auditing. 27:45-68
Publikováno v:
Journal of Applied Accounting Research. 24:544-582
PurposeTo investigate, compare and document the magnitude and extent of intellectual capital disclosure to sustainability disclosure during a transition from a voluntary to mandated “comply or explain” sustainability reporting regime. And to empi
Publikováno v:
Journal of Intellectual Capital, 2009, Vol. 10, Issue 3, pp. 425-450.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/14691930910977824
Publikováno v:
Journal of Human Resource Costing & Accounting, 2008, Vol. 12, Issue 3, pp. 179-212.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/14013380810919840
Publikováno v:
Journal of Human Resource Costing & Accounting, 2007, Vol. 11, Issue 3, pp. 178-213.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/14013380710843773
Publikováno v:
Journal of Intellectual Capital, 2007, Vol. 8, Issue 3, pp. 494-516.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/14691930710774885
Publikováno v:
Journal of Human Resource Costing & Accounting, 2007, Vol. 11, Issue 1, pp. 53-78.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/14013380710746401
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 14, Iss 2 (2010)
This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005. The hypothesis developed in this study draw on past li
Externí odkaz:
https://doaj.org/article/6d1215167d014dd4b1a0947ac6d81ea1
Autor:
Mitchell Van der Zahn, Ling Mei Cong
Publikováno v:
SSRN Electronic Journal.
We investigate the magnitude of sustainability reporting during a transition period from a voluntary reporting regime to a mandated ‘comply or explain’ regime. Our study focuses on investigating the impact of a firm’s designation as family or n