Download or read book Voluntary Annual Report Disclosure by Listed Dutch Companies 1945 1983 written by Kees Camfferman and published by Routledge. This book was released on 2020-09-04 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.
Download or read book Financial Reporting in the Pacific Asia Region written by Ronald Ma and published by World Scientific. This book was released on 1997 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.
Download or read book New Zealand written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2017-05-10 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents an assessment of Observance of the Basel Core Principles for Effective Banking Supervision (BCP) in New Zealand. The supervisory approach of the Reserve Bank of New Zealand (RBNZ) reflects the characteristics of the local banking industry and the authorities’ goal to limit moral hazard by relying on market discipline and not offering deposit insurance. Banks offer traditional products in a highly concentrated market. Since the most recent Financial Sector Assessment Program, the RBNZ has increased attention to strengthening regulatory discipline. The current approach to supervision is limited by the heavy weight the RBNZ places on market discipline compared with regulatory discipline. Better compliance with the BCP and enhanced effectiveness of the RBNZ three-pillar approach are recommended.
Download or read book External Environmental Disclosure and Reporting by Large European Companies written by Christopher James Hibbitt and published by Rozenberg Publishers. This book was released on 2004 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annual Report written by New Zealand. Ministry of Transport and published by . This book was released on 2008 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Disclosure Practices and Financial Performance written by Khondkar Karim and published by Bloomsbury Publishing USA. This book was released on 2004-10-30 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2005-07-21 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Download or read book Annual Report written by New Zealand Customs Service and published by . This book was released on 2011 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Zealand written by International Monetary Fund and published by International Monetary Fund. This book was released on 2004-12-22 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper evaluates the Observance of Standards and Codes on the International Organization of Securities Commission (IOSCO) Objectives and Principles of Securities Regulation for New Zealand. New Zealand equity markets are comparatively small with market capitalization of about 44 percent of GDP. Reflecting a preference for property investment, ownership of New Zealand-listed equities remains mostly in the hands of offshore investors and domestic institutional investors, with only about one-fourth held directly by households. Securities market intermediaries include sharebrokers, futures dealers, investment advisers, and managers of collective investment schemes, including contributory mortgage brokers.
Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Download or read book Financial Reporting 4th Edition written by Janice Loftus and published by John Wiley & Sons. This book was released on 2022-09-16 with total page 1155 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts. Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.
Download or read book ECMLG2015 11th European Conference on Management Leadership and Governance written by José Carlos Dias Rouco and published by Academic Conferences and publishing limited. This book was released on 2015-10-26 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: These Proceedings represent the work of contributors to the 11th European Conference on Management Leadership and Governance held this year at the Military Academy, Lisbon, Portugal on the 12-13 November 2015 The Conference Chair is Major-General Joao Vieira Borges from and the Pro-gramme Chair is Lieutenant-Colonel Jose Carlos Dias Rouco, both from the Mili-tary Academy, Lisbon, Portugal. Keynote presentations are given by Colonel Nuno Lemos Pires from the Military Academy and Lt Col Paulo Fernando Viegas Nunes from the National Defence Institute, Lisbon, Portugal. The Conference offers an opportunity for scholars and practitioners interested in the issues related to Management, Leadership and Governance to share their thinking and research findings. These fields of study are broadly described as including issues related to the management of the organisations' resources, the interface between senior management and the formal governance of the organi-sation. This Conference provides a forum for discussion, collaboration and intel-lectual exchange for all those interested in any of these fields of research or practice. With an initial submission of 163 abstracts, after the double blind, peer review process there are 64 Academic research Papers, 8 PhD Research Papers and 2 Masters research paper in these Conference Proceedings. These papers reflect the truly global nature of research in the area with contributions from Belgium, Canada, China, Colombia, Czech Republic, Denmark, Finland, Germany, Italy, Japan, Kazakhstan, Lithuania, Netherlands, New Zealand, Poland, Portugal, Republic of Korea, Romania, Russia, Scotland, South Africa, Syria, The Netherlands, Turkey, UAE, UK, United Arab Emirates, USA."
Download or read book Business and Post disaster Management written by C. Michael Hall and published by Routledge. This book was released on 2016-01-29 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive examination of the effects of a natural disaster on businesses and organisations, and on a range of stakeholders, including employees and consumers. Research on how communities and businesses respond to disasters can inform policy and mitigate the cost and impacts of future disasters. This book discusses how places recover following a disaster and the vital roles that business and other organisations play. This volume gives a detailed understanding of business, organisational and consumer responses to the Christchurch earthquake sequence of 2010-2011, which caused 185 deaths, the loss of over 70 per cent of buildings in the city’s CBD, major infrastructure damage, and severely affected the city’s image. Despite the devastation, the businesses, organisations and people of Christchurch are now undergoing significant recovery. The book sheds significant new light not only on business and organisation response to disaster but on how business and urban systems may be made more resilient.
Download or read book The Routledge Companion to Intellectual Capital written by James Guthrie and published by Taylor & Francis. This book was released on 2017-09-22 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.
Download or read book Non financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Download or read book Advances in Applied Economic Research written by Nicholas Tsounis and published by Springer. This book was released on 2017-06-07 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume aims to provide new research methods, theories and applications from various areas of applied economic research. Featuring papers from the 2016 International Conference on Applied Economics (ICOAE) organized by the University of Nicosia and the Western Macedonia University of Applied Sciences, this volume presents cutting edge research from all areas of economic science that use applied econometrics as the method of analysis. It also features country specific studies with specific economic policy analyses and proposals. Applied economics is a rapidly growing field of economics that combines economic theory with econometrics to analyse economic problems of the real world usually with economic policy interest. ICOAE is an annual conference started in 2008 with the aim to bring together economists from different fields of applied economic research in order to share methods and ideas. The goal of the conference and the enclosed papers is to allow for an exchange of experiences with different applied econometric methods and to promote joint initiatives among well-established fields likemacro- and microeconomics, international economics, finance, agricultural economics, health economics, education economics, international trade theory and management and marketing strategies. Featuring global contributions, this book will be of interest to researchers, academics, professionals and policy makers in the field of applied economics and econometrics.
Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.