This paper focuses on the predictors of non-financial reporting (NFR) quality by state-owned
enterprises (SOEs). The predictors under consideration are the quality of the corporate …

We examine the association between the disclosure requirements of the International
Financial Reporting Standards (IFRS) and the cost of capital for a sample of Australian firms …

Alternative performance measures (APMs) might be used to improve the information
environment or strategically to mislead the market. The recently introduced European …

Background: Prior studies have revealed a disclosure problem in financial statements,
primarily in narrative reports. Three main problem areas have been identified: insufficient …

The purpose of this paper is to verify if there is any link between the amount of information
about business combination presented in the financial statement for the year in which the …

The purpose of this paper is to analyze the effects of the IASB Initiative on Improving
Communication through Financial Statements and the resulting changes to IAS 1, IAS 7 and …

The principle of consistency is considered an important element of accounting policy, as it
affects the information published in the notes to the financial statements which is necessary …

Purpose: The assessment of the scope and quality of disclosures about BCUCC, which are
excluded from the scope of IFRS, published by Polish public companies in their annual …

Mit den letzten noch zu schreibenden Zeilen realisiere ich, wie viele Menschen mit ihrer
Unterstützung, anregenden Diskussionen und Ermunterungen zum Gelingen dieser Arbeit …

Financial analysts play an important role and responsibility in evaluating information
disclosure and financial report quality. However, due to differences in personal background …