Financial And Nonfinancial Information In Interim Reports

Author : Hannu Schadewitz
Publisher : LAP Lambert Academic Publishing
Page : 276 pages
File Size : 45,5 Mb
Release : 2009-05-28
Category : Electronic
ISBN : 3838301870

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Financial and Nonfinancial Information in Interim Reports by Hannu Schadewitz Pdf

This study examines the determinants and implications of the information disclosed in interim reports. Nine classes of determinants of disclosure are derived: governance structure, business risk, market risk, capital structure, stock valuation, firm growth, growth potential, firm size, and yearly dichotomy variables for the legislative climate. Two index classes measure disclosure: overall, including both mandatory and voluntary disclosures; and purely voluntary disclosures. Besides the year, overall disclosure is related to the business risk, growth potential, and firm size. In addition to these, a firm's governance structure is significant in the purely voluntary context. In the implications part of the study, the markets' assessment was analyzed via cumulative abnormal returns, earnings response coefficients, and bid-ask spreads. The principal finding is that disclosure enhances the communication of earnings information to the market. This is particularly evidenced when the level of disclosure is as expected. The results add to the existing understanding of determinants and the use of accounting information.

Author : Hannu Schadewitz
Publisher : Unknown
Page : 273 pages
File Size : 54,8 Mb
Release : 1997
Category : Disclosure in accounting
ISBN : 9517911807

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Financial and Nonfinancial Information in Interim Reports by Hannu Schadewitz Pdf

Author : Canadian Institute of Chartered Accountants
Publisher : Unknown
Page : 212 pages
File Size : 44,6 Mb
Release : 1991
Category : Business & Economics
ISBN : UIUC:30112085946694

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Interim Financial Reporting by Canadian Institute of Chartered Accountants Pdf

From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.

Author : Financial Accounting Standards Board
Publisher : Unknown
Page : 148 pages
File Size : 46,7 Mb
Release : 1978
Category : Accounting
ISBN : UOM:35128000846848

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An Analysis of Issues Related to Interim Financial Accounting and Reporting by Financial Accounting Standards Board Pdf

Author : International Accounting Standards Committee
Publisher : Unknown
Page : 46 pages
File Size : 45,8 Mb
Release : 1997
Category : Accounting
ISBN : CORNELL:31924080762994

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Interim Financial Reporting by International Accounting Standards Committee Pdf

Author : Accountants International Study Group
Publisher : [s.l.] : Accountants International Study Group
Page : 44 pages
File Size : 54,5 Mb
Release : 1975
Category : Auditing
ISBN : UOM:35128000316156

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Interim Financial Reporting by Accountants International Study Group Pdf

Author : Pwc
Publisher : Bloomsbury Professional
Page : 120 pages
File Size : 48,5 Mb
Release : 2014-06-30
Category : Financial statements, Interim
ISBN : 1780436718

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Manual of Accounting - Interim Financial Reporting 2014 by Pwc Pdf

Manual of accounting - Interim Financial reporting 2014 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34. This edition incorporates the following key changes: Interim manual of accounting . Updated guidance on accounting for effective tax rate at interims. . Update for investment entities. . IFRIC agenda decision on presentation of interim cash flow statement. . Interim guidance on the application of IFRIC 21, 'Levies'. Interim illustrative financial statements . Updated disclosure on application of new accounting standards and interpretations. . IFRS 13, 'Fair value measurement' comparative information now disclosed. . Enhanced disclosures on the components of goodwill arising on a business combination. . New illustrative example of impairment of cash-generating unit. . Updated guidance on IFRS 9, 'Financial instruments'. Interim reporting disclosure checklist . Updated and expanded IAS 36 'Impairment of assets' questions. . IFRIC 21, 'Levies' included for consideration. . Clarified disclosure headings for IFRS 3, 'Business combinations'. . Investment entities questions. Accountants in business and practice dealing with IFRS particularly in preparing financial statements, legal practitioners, company administrators, financial advisers, auditors and academics will find Manual of Accounting - Interim Financial Information 2014 a valuable reference tool.

Author : Financial Reporting Council (Great Britain)
Publisher : Unknown
Page : 46 pages
File Size : 51,6 Mb
Release : 2015
Category : Accounting
ISBN : 0754553000

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FRS 104 by Financial Reporting Council (Great Britain) Pdf

Author : James W. Edwards,Geraldine F. Dominiak,Thomas V. Hedges
Publisher : Unknown
Page : 264 pages
File Size : 55,6 Mb
Release : 1972
Category : Financial statements
ISBN : UVA:X000183253

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Interim Financial Reporting by James W. Edwards,Geraldine F. Dominiak,Thomas V. Hedges Pdf

Author : International Accounting Standards Committee. Steering Committee on Interim Financial Reporting
Publisher : Unknown
Page : 48 pages
File Size : 51,9 Mb
Release : 1996
Category : Accounting
ISBN : 0905625374

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Interim Financial Reporting by International Accounting Standards Committee. Steering Committee on Interim Financial Reporting Pdf

Author : Michael Schiff
Publisher : Unknown
Page : 160 pages
File Size : 50,5 Mb
Release : 1978
Category : Corporations
ISBN : STANFORD:36105043611578

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Accounting Reporting Problems by Michael Schiff Pdf

Author : Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc
Publisher : Emerald Group Publishing
Page : 216 pages
File Size : 47,5 Mb
Release : 2020-03-12
Category : Business & Economics
ISBN : 9781838679637

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Non-Financial Disclosure and Integrated Reporting by Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc Pdf

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Author : Dragu, Ioana
Publisher : IGI Global
Page : 303 pages
File Size : 53,8 Mb
Release : 2017-12-31
Category : Business & Economics
ISBN : 9781522536239

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Accountancy and the Changing Landscape of Integrated Reporting by Dragu, Ioana Pdf

In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.

Author : Mitchell Franklin,Patty Graybeal,Dixon Cooper
Publisher : Unknown
Page : 1056 pages
File Size : 46,6 Mb
Release : 2019-04-11
Category : Electronic
ISBN : 1680922912

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Principles of Accounting Volume 1 - Financial Accounting by Mitchell Franklin,Patty Graybeal,Dixon Cooper Pdf

The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Author : Krish Bhaskar,John Flower
Publisher : Routledge
Page : 93 pages
File Size : 42,5 Mb
Release : 2021-01-21
Category : Business & Economics
ISBN : 9781000372922

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Disruption in Financial Reporting by Krish Bhaskar,John Flower Pdf

Since the global financial crisis of 2007–8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry’s failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.