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Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
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2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
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2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
The Impact of Shareholder Activism on Financial Reporting and Compensation:The Case of Employee Stock Options Expensing
Shareholder Activism Shareholder Votes Stock Option Expensing Executive Compensation
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2015/5/13
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC...
The Role of the Board in Accelerating the Adoption of Integrated Reporting
Cost vs Benefits Governing and Advisory Boards Corporate Social Responsibility and Impact
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2015/5/13
This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can...
Integrated Reporting and Investor Clientele
Sustainability Sustainability Reporting Integrated Reporting Reporting Disclosure
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2015/4/29
In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented...
Corporate and Integrated Reporting:A Functional Perspective
Sustainability Sustainability Reporting Integrated Reporting Corporate Reporting
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2015/4/29
In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform ...
The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
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2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
The Consequences of Mandatory Corporate Sustainability Reporting:Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
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2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
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2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
A Framework for Research on Corporate Accountability Reporting
Integrated Corporate Reporting or-Profit Firms ramework orporate Accountability
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2015/4/24
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to h...
Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
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2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
Accounting Objectives and Reporting System Construction of Managerial Accounting in China
accounting objective accounting relevance accounting report system
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2015/5/20
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one...
Performance Reporting–Scope and Objectives.
As part of the Disclosure Initiative, the IASB is now reviewing the
requirements of IAS 8
To provide you with an overview of the activities and projects
that collectively make-up the IASB’s Disclosure Initiative.