Výsledky vyhledávání - "DISCLOSURE in accounting"

Economic Policy Uncertainty and Accounting Reporting Complexity.

Autoři: Gregoriou, Andros Nguyen, Nhat (Nate) Q. Nguyen, Tri Tri a další

Zdroj: Journal of Accounting, Auditing & Finance. Nov2025, p1.

Témata: *INFORMATION asymmetry, *DISCLOSURE in accounting, *FINANCIAL statements, *DISCLOSURE, *ECONOMIC activity, *XBRL (Document markup language), WRITTEN communication, ECONOMIC uncertainty

التحديات التي تواجه مراقبة الحسابات في الإفصاح المحاسبي عن المخاطر السيبرانية (دراسة نظرية).

Autoři: مروة قتيبة محمد زياد هاشم السقا

Zdroj: REMAH Journal. Oct2025, Vol. 4 Issue 127, Part 3, p360-388. 29p.

Témata: *AUDITORS, *DISCLOSURE in accounting, *ORGANIZATIONAL accountability, *DATA security failures, *FINANCIAL statements, *RISK assessment

The Impact of Offsetting Internal Attributions on Investor Judgments.

Autoři: Moreno, Kimberly Zhang, Yue

Zdroj: Journal of Behavioral Finance. Oct-Dec2025, Vol. 26 Issue 4, p506-519. 14p.

Témata: *DISCLOSURE in accounting, *EARNINGS forecasting, *DECISION making in investments, ATTRIBUTION (Social psychology)

Adapting to institutional pressures: The transition of Congrega from a private to a public entity (1898–1919) and its impact on accounting disclosure.

Autoři: Nicoliello, Mario Jalali, Farzaneh

Zdroj: Accounting History. Nov2025, Vol. 30 Issue 4, p535-555. 21p.

Témata: *DISCLOSURE in accounting, *ORGANIZATIONAL change, *ORGANIZATION, *CHARITIES, *DISCLOSURE, SOCIAL pressure

Geografický termín: BRESCIA (Italy)

How Do Investors Respond to Data Asset Disclosure: Evidence From China.

Autoři: Huang, Yibo Wang, Zhuoran Zhang, Huili

Zdroj: Economics & Politics. Sep2025, p1. 15p. 1 Illustration.

Témata: *FINANCIAL market reaction, *DISCLOSURE in accounting, *INVESTORS, *DISCLOSURE, *MARKET positioning, HUMAN behavior, REGULATORY compliance

Geografický termín: CHINA

Beyond Earnings: The Synergistic Effects of Financial Quality and Sustainability Disclosures on Market Valuation of Manufacturing Firms.

Autoři: Saji, T. G. Rajeev Kumar, A. D.

Zdroj: Corporate Social Responsibility & Environmental Management. Jul2025, Vol. 32 Issue 4, p4788-4801. 14p.

Témata: *FINANCIAL statements, *DISCLOSURE in accounting, *ENVIRONMENTAL, social, & governance factors, *BOOK value, *MARKET capitalization

IMPACT OF INTERNATIONAL ACCOUNTING STANDARDS AMENDMENTS ON CANADIAN FINANCIAL STATEMENT ACCOUNTING POLICY NOTE DISCLOSURES.

Autoři: Henderson, Elsie¹

Zdroj: International Journal of Accounting, Economics & Finance Perspectives. Fall2025, Vol. 5 Issue 1, p1-16. 16p.

Témata: *ACCOUNTING standards, *DISCLOSURE in accounting, *MATERIALITY (Accounting), *FINANCIAL statements, *ACCOUNTING, *DISCLOSURE

Korporace: INTERNATIONAL Accounting Standards Board

The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency.

Autoři: Cho, Hyunkwon Kwon, Soo Young Choi, Ahrum

Zdroj: Managerial Auditing Journal. 2025, Vol. 40 Issue 6, p726-760. 35p.

Témata: *DISCLOSURE in accounting, *AUDITORS, *AUDIT committees, *AUDITING, *FINANCIAL statements, *DATA integrity

The emotive power of accounts during war time.

Autoři: Melnyk, Valeriia Iermolenko, Olga Cordery, Carolyn

Zdroj: Public Money & Management. Apr2025, Vol. 45 Issue 3, p217-227. 11p.

Témata: *DISCLOSURE in accounting, *SOCIAL accounting, AUTHORSHIP in literature, SOCIAL media, CHARITY

Geografický termín: UKRAINE

Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices.

Autoři: N., Abhishek Suraj, Neethu M. Nayak, Keyur Kumar a další

Zdroj: Journal of Accounting & Organizational Change. 2025, Vol. 21 Issue 3, p535-566. 32p.

Témata: *DISCLOSURE in accounting, *MANAGERIAL accounting, *ENVIRONMENTAL auditing, STRUCTURAL equation modeling, ENVIRONMENTAL reporting

The Utilization of Artificial Intelligence by Commercial Banks and Its Effect on Accounting Disclosure in Compliance with Transparency Mandates: Evidence from the Iraqi Stock Exchange.

Autoři: Al-Dulaimi, Khitam Raheem Sabr Ameen, Iman Baqer Wahhab, Asaad Mohammed Ali

Zdroj: Technium Social Sciences Journal. Sep2025, Vol. 75, p279-293. 15p.

Témata: *ARTIFICIAL intelligence, *DISCLOSURE in accounting, *FINANCIAL markets, *TRANSPARENCY in government, *MANAGEMENT science, *FINANCIAL statements, *BANKING industry, *INVESTOR confidence

MEASUREMENT AND DISCLOSURE OF FINANCIAL EXCHANGE CONTRACTS IN WAQF INSTITUTIONS AND THEIR AUDIT PROCEDURES.

Autoři: MOHAMMED, ISLAM JASIM HAMDAN, KHAWLA HUSSEIN

Zdroj: TPM: Testing, Psychometrics, Methodology in Applied Psychology. 2025 Supplement, Vol. 32, p2010-2019. 10p.

Témata: *DISCLOSURE in accounting, *AUDITING procedures, *FINANCIAL performance, *WAQF, *FINANCIAL instruments, *ISLAMIC law, *COMPLIANCE auditing, *ISLAMIC finance

محاسبة الموارد البشرية وأثرها في الافصاح والقياس المحاسبي عن البيانات المالية (دراسة ميدانية على عينة من الشركات الخاصة اللبنانية).

Zdroj: Manar Elsharq Journal for Management & Commerce Studies. 2025, Vol. 3 Issue 1, p1-27. 27p.

Témata: *HUMAN resource accounting, *DISCLOSURE in accounting, *INVESTORS, *SENIOR leadership teams, *FINANCIAL statements

Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms.

Autoři: Al‐Mohareb, Manar Gutiérrez Ponce, Herenia Chamizo González, Julián

Zdroj: Corporate Social Responsibility & Environmental Management. Mar2025, Vol. 32 Issue 2, p1444-1456. 13p.

Témata: *SOCIAL accounting, *DISCLOSURE in accounting, *CORPORATION reports, *CORPORATE accounting, *DISCLOSURE

STUDY OF THE EFFECTIVENESS OF THE QUALITY OF ACCOUNTING INFORMATION ON ACCOUNTING DISCLOSURE: AN ANALYTICAL STUDY OF A SAMPLE OF PRIVATE COMMERCIAL ENTERPRISES IN ALGERIA FOR THE YEAR 2023.

Alternate Title: ESTUDIO DE LA EFICACIA DE LA CALIDAD DE LA INFORMACIÓN CONTABLE EN LA DIVULGACIÓN CONTABLE: UN ESTUDIO ANALÍTICO DE UNA MUESTRA DE EMPRESAS COMERCIALES PRIVADAS EN ARGELIA PARA EL AÑO 2023.
ESTUDO DA EFICÁCIA DA QUALIDADE DAS INFORMAÇÕES CONTÁBEIS NA DIVULGAÇÃO CONTÁBIL: UM ESTUDO ANALÍTICO DE UMA AMOSTRA DE EMPRESAS COMERCIAIS PRIVADAS NA ARGÉLIA PARA O ANO DE 2023.

Autoři: Youcef, Bouakaz Mohamed, Zergoune Abdellah, Mayou a další

Zdroj: International Journal of Professional Business Review (JPBReview). 2025, Vol. 10 Issue 1, p1-20. 20p.

Témata: *DISCLOSURE in accounting, *FINANCIAL statements, *DISCLOSURE, *FREE enterprise, ACCURACY of information

مستوي القياس والإفصاح المحاسبي عن تكلفة أنشط المسؤولية الاجتماعية في القوائم المالية " "دراسة ميدانية للشركة الليبية للحديد والصلب".

Autoři: خالد بشیر محمد عمر مصباح المزوغ

Zdroj: REMAH Journal. 2025, Issue 116, p1080-1123. 44p.

Témata: *DISCLOSURE in accounting, *EXTERNALITIES, SOCIAL responsibility, REPUTATION, STEEL

Nonfinancial 8-K disclosures and individual investors' trading during earnings announcement window.

Autoři: Jiang, Jinglin Wang, Weiwei

Zdroj: International Journal of Managerial Finance. 2025, Vol. 21 Issue 1, p218-249. 32p.

Témata: *INDIVIDUAL investors, *DISCLOSURE in accounting, *BUSINESS losses, *REGRESSION analysis, *EMPIRICAL research, *INSIDER trading in securities

ENHANCING AUDIT INTEGRITY THROUGH DIGITAL ESG DISCLOSURE SYSTEMS: AN ACCOUNTING PERSPECTIVE ON GOVERNANCE TRANSPARENCY.

Autoři: Ojetunde, Elias Olasumbo Bolodeoku, Seun

Zdroj: Information Technologist. Jun2025, Vol. 22 Issue 1, p304-314. 11p.

Témata: *COMMUNICATION infrastructure, *DISCLOSURE in accounting, *FINANCIAL accountability, *SCHOLARLY method, *REGULATORY compliance, *SUSTAINABLE development reporting

The roles of sustainability accounting in the sustainable environment: The perception of future accounting graduates.

Autoři: Muhamad, Siti Fariha Zain, Fahru Azwa Mohd Samad, Nur Syafiqah A. a další

Zdroj: AIP Conference Proceedings. 2025, Vol. 3271 Issue 1, p1-5. 5p.

Témata: *DISCLOSURE in accounting, *FINANCIAL statements, *ACCOUNTING students, *GOVERNMENT accounting, *CRITICAL thinking, *SUSTAINABLE development reporting

CCL Products (India) informs about analyst meet.

Zdroj: Ace Analyser: Company News. 11/3/2025, pN.PAG-N.PAG. 1p.

Témata: *CORPORATE meetings, *DISCLOSURE in accounting, *TELECONFERENCING, *FINANCIAL statements, *DISCLOSURE

Geografický termín: INDIA