Добро пожаловать в клуб

Показать / Спрятать  Домой  Новости Статьи Файлы Форум Web ссылки F.A.Q. Логобург    Показать / Спрятать

       
Поиск   
Главное меню
ДомойНовостиСтатьиПостановка звуковФайлыКнижный мирФорумСловарьРассылкаКаталог ссылокРейтинг пользователейЧаВо(FAQ)КонкурсWeb магазинКарта сайта

Поздравляем!
Поздравляем нового Логобуржца Katyona со вступлением в клуб!

Реклама

КНИЖНЫЙ МИР

Corporate Governance and Quality of Financial Reports   Zarina Abdulsalam

Corporate Governance and Quality of Financial Reports

356 страниц. 2013 год.
LAP Lambert Academic Publishing
This book examines the quality of interim financial reports and the impact of corporate governance on the quality. The quality of interim is proxied by timeliness; compliance with the FRS 134, Interim Financial Reporting; compliance with the Bursa Malaysia Listing Requirements; and comparability of profit and loss items when they were originally issued and placed in the next year’s corresponding quarter and comparison against the annual reports. Two methods are used to assess the quality of interim namely dichotomous and continuous. The first method provides one score for each proxy if it is in compliance and zero score otherwise and the latter method use the actual values. Corporate governance is proxied by the frequency of directors’ meetings, independence, financial literacy, corporate governance expertise, and the ethnicity of directors. This book has implications for several users such as regulatory bodies to ensure that companies comply with the interim reporting standards;...
 
- Генерация страницы: 0.04 секунд -