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203.627  Articles
1 of 20.364 pages  |  10  records  |  more records»
The aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research compr... see more

This article presents the result of a research project about the disclosure offered by the financial statements of Brazilian banks. Its goal was to evaluate how the financial statements and explanatory notes they presented contribute to the understanding ... see more

Objective - This study intends to investigate the extent of voluntary financial reporting compliance made by Islamic banks of Pakistan as suggested by Islamic accounting standards (i.e. AAOIFI). Design/Methodology - The study is based on an empirical... see more

The objective of this study is to examine the online financial disclosure practices by Nigerian public sector entities. In achieving this, the cross-sectional research design was employed and data gathered from 27 states for a one year period. The ordered... see more

Purpose of the article: In Nigeria, it is not compulsory for listed companies to report their corporate social responsibility in their financial report. However, some firms are reporting their social responsibility to their stakeholders, while some compan... see more

Corporate governance gives certainty protection to shareholder and parties of creditor in investing at its company. Mechanism of corporate governance consisted of transparancy, disclosure and fairness. Corporate governance is key determinant and develope ... see more

We investigate the impact of Chief Executive Officer (CEO) changes on International Financial Reporting Standards (IFRS) reconciliation. Since January 1st, 2011 all Korean listed companies are required to adopt IFRS in their separate and consolidated acco... see more

The principle function of financial reporting is Effective Transformation of Information to outsiders in a valid and timeliness way, this should be done through transparency reporting and high quality financial information disclosure. Reviewing recent stu... see more

Regional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the problem of this study is whether e-budgeting affects t... see more

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