全部文献期刊会议图书|学者科研项目
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作者:Alistair Brown
来源:[J].Renewable and Sustainable Energy Reviews(IF 5.627), 2016, Vol.59, pp.1448-1454
摘要:Abstract(#br)Some consideration has been given to regulatory and institutional reforms to facilitate sustainable development in electricity usage in Papua New Guinea but little attention has been paid to bringing about full compliance of financial reporting expectations of the...
作者:Runhuan Feng , Huaxiong Huang
来源:[J].Insurance Mathematics and Economics(IF 1.095), 2016, Vol.67, pp.54-64
摘要:Abstract(#br)As more regulatory reporting requirements for equity-linked insurance move towards dependence on stochastic approaches, insurance companies are experiencing increasing difficulty with detailed forecasting and more accurate risk assessment based on Monte Carlo simulat...
作者:Fletcher H. Glancy , Surya B. Yadav
来源:[J].Decision Support Systems(IF 2.201), 2010, Vol.50 (3), pp.595-601
摘要:Abstract(#br)A computational fraud detection model (CFDM) was proposed for detecting fraud in financial reporting. CFDM uses a quantitative approach on textual data. It incorporates techniques that use essentially all of information contained in the textual data for fraud detecti...
作者:David S. Kerr , Uday S. Murthy
来源:[J].Information & Management(IF 1.663), 2013, Vol.50 (7), pp.590-597
摘要:Abstract(#br)This paper presents the results of an international survey of IT professionals exploring the relationships between CobiT's IT processes and financial reporting. Our respondents rated the importance of each of CobiT's 34 processes from the viewpoint of effective in...
作者:Lukas Timbate , Cheong Kyu Park
来源:[J].Sustainability, 2018, Vol.10 (2)
摘要:This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that are better in their corporate social responsibility (CSR) performance also behave in a responsible manner to main...
作者:David S. Koo , Santhosh Ramalingegowda , Yong Yu
来源:[J].Review of Accounting Studies, 2017, Vol.22 (2), pp.753-790
摘要:This study examines how financial reporting quality affects corporate dividend policy. We find that higher quality reporting is associated with higher dividends. This positive association is more pronounced among firms with more severe free cash flow problems and among firms wit...
作者:Julia Zicke , Florian Kiy
来源:[J].Business Research, 2017, Vol.10 (2), pp.215-248
摘要:This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transfer...
作者:Divya Anantharaman
来源:[J].Review of Accounting Studies, 2017, Vol.22 (3), pp.1261-1306
摘要:The increasing use in financial reporting of estimates prepared by specialists has raised questions on the role these specialists play in financial reporting quality. In the setting of defined-benefit pension accounting—where the pension actuary is involved as a specialis...
作者:Carolyn J. Cordery , Louise Crawford , Oonagh B. Breen ...
来源:[J].Accounting Forum, 2018
摘要:Abstract(#br)Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) discharge of accountability, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national survey attractin...
作者:Zinat S. Alam , Mark A. Chen , Conrad S. Ciccotello ...
来源:[J].Management Science(IF 1.859), 2017
摘要:We examine how the director independence mandates of the Sarbanes–Oxley Act (SOX) and related reforms affected board geography and the quality of financial reporting. Using 1998–2006 data on the residential addresses of individual directors, we document that the geographic p...

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