Disclosure of financial information
Disclosure index and the cost of debt on Portugal, Ireland, Greece and Spain: An exploratory research regarding IFRS 7 disclosures, cost of debt and its impact on 2011 and 2012
... by financial crisis such as the current sovereign debt crisis, the disclosed information by stock listed companies can have an important weight with its investors and other interested ...disclosed ...
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A Work Project, presented as part of the requirements for the Award of a Master’s Degree in Management from NOVA – School of Business and Economics Voluntary Disclosure of Financial Ratios: Evidence from Portuguese Listed Companies
... levels of disclosure of financial ...increased disclosure by ...levels of voluntary disclosure, government ownership was positively associated with higher levels of ...
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Impairment losses: the impact of the first-time adoption of the accounting standardization system In Portugal
... recognition of items (disclosure of ...effect of IAS/IFRS mandatory application relies on how they are implemented and the level of enforcement and reporting incentives in each country ...
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Is disclosure of corporate social responsibility associated with financial performance?
... relevance of ethics to the management of modern companies has gradually ...social information has become a key issue in the strategic agenda of competitive ...the disclosure of ...
19
Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies
... determinants of mandatory disclosure of IAS 38 – Intangible Assets, based on a sample of 165 Italian Stock Exchange ...consolidated financial statements for 2010 and results ...
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The effect of the information disclosure in the propensity of credit buying
... levels of manipulation of the independent variable - see Annex I - ( manipulating the information about the conditions of credit purchase in three configurations, as described in Table 1 : - ...
21
Carbon Financial Accounting: Evaluating the "disciplinarian effect" of standards and markets on disclosure practices of EU-15 listed firms
... scenario of mandatory guidance, the coefficient of variable Mand_Guid indicates that, on average, the disclosure index (for low carbon intensive firms, listed only in domestic stock exchanges, and ...
298
PRÁTICAS DE DISCLOSURE VOLUNTÁRIO DE INFORMAÇÕES ESTRATÉGICAS E DE ÍNDICES FINANCEIROS DE EMPRESAS DO NORDESTE BRASILEIRO: UMA ANÁLISE A PARTIR DO MODELO DE MURCIA / Practices of voluntary disclosure on the strategic information and financial indexes of t
... de disclosure voluntário referente à divulgação das informações estratégicas e dos índices financeiros de empresas situadas no Nordeste do Brasil com ações negociadas na BM&FBOVESPA nos níveis de Novo Mercado ...
26
en 1808 057x rcf 26 69 00304
... adoption of the international accounting standard by small and medium-sized entities in Brazil and the cost of credit granted by financial ...existence of environments having ...
13
INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK
... nature of intellectual capital, though their definitions have varied significantly (Edvinsson and Sullivan, 1996; Brooking, 1997; Edvinsson, 1997; Edvinsson and Malone, 1998; Klein, 1998; Knight, ...and ...
9
Financial information transparency and publicity
... the information disclosure (transparency). The Auditors’ Chamber of Romania, through ...Decision of 26 th of June2007, regarding the specific laws concerning the control and prevention ...
4
Financial Disclosure and International Capital Mobility in Latin America
... existence of economic phenomena caused by accounting information, our study can be considered relevant for including Latin America [LA] in a comparative analysis with a representative sample of ...
18
FINANCIAL INFORMATION AND ITS ROLE IN THE FINANCIAL MANAGEMENT OF THE COMPANY
... accounting information helps to ensure the functionality of the economic information system showing the appropriation of flexibility, the possibility of modifying, depending on the ...
3
Analysis of corporate gonance disclosure: a study on brazilian companies
... from financial institutions because these are co-responsible for the investments made by their ...protection of environment than other countries belonging to the BRIC ...more information about this ...
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O relato da informação financeira de responsabilidade social como contributo para a
... practice of social responsibility (Viana, 2016; Lázaro & Gremaud, ...sides of globalization have provided a new point of view to obtain new markets, new technologies and new processes (Fischer, ...
22
iceis SCITEPRESS DIGITAL LIBRARY DOI 497361 AnaDamião
... concept of sustainable development appears to challenge or defy different measures within the financial accounting economic- based model, which are nowadays the main factors of corporate ...
6
Comparing Internet Financial Reporting Index Between Bank and Non Bank in Indonesia
... accounting disclosure is enormous and investigates a wide range of issues: such as corporate disclosure practice looking at either obligatory or voluntary items or both; determinants of ...
14
ANALYSIS ON THE SOCIETY INDICATOR OF CORPORATE SOCIAL RESPONSIBILITY (CSR) OF PT ANTAM
... report of a company provides significant information as well as the financial information reported in financial ...purpose of this research is to analyze the comprehensiveness ...
8
The effects of voting ownership concentration on social and environmental disclosure: empirical evidence from Brazil
... environmental disclosure index was measured through lexical analysis, based on the data search and counting the presence of 75 key words and expressions related to social and environmental disclosure ...
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ATTITUDE TO THE ROLE OF CORPORATE POWER IN VOLUNTARY DISCLOSURE OF NON-FINANCIAL INFORMATION AND SUSTAINABILITY PERFORMANCE
... additional disclosure of information voluntarily (Kyo et ...subject of information disclosure, relates to representation theory and information asymmetry ...results ...
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