DISCLOSURES

作品数：20被引量：10H指数：2
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相关领域：经济管理更多>>
相关机构：对外经济贸易大学更多>>
相关期刊：《Journal of Modern Accounting and Auditing》《Chinese Business Review》《China Journal of Accounting Research》《Beijing Review》更多>>
相关基金：国家自然科学基金国家社会科学基金更多>>
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A Comparative Analysis of Disclosures in Annual Reports被引量：2
《Journal of Modern Accounting and Auditing》2014年第4期414-424,共11页Ebru Esendemirli 
Public companies issue periodic annual reports to give information about the past financial and operational results while presenting the future strategies. Companies release non-financial information concerned with co...
关键词：annual reports disclosure requirements REGULATIONS 
The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms被引量：1
《Journal of Modern Accounting and Auditing》2013年第3期305-320,共16页Gianluca Ginesti Riccardo Macchioni Giuseppe Sannino Maria Spano 
This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued...
关键词：management commentary （MC） International Accounting Standard （IAS） International Financial Reporting standard （IFRS） narrative disclosures financial reporting 
How Do Investors Evaluate Business Continuity Management （BCM） Disclosures in Emergency Situations？ Evidence From the Great East Japan Earthquake
《Journal of Modern Accounting and Auditing》2013年第3期398-415,共18页Tetsuyuki Kagaya 
This study examines economic effects of business continuity management （BCM） disclosures through analyzing changes in shareholder returns in the wake of the Great East Japan Earthquake. The author examined differenc...
关键词：business continuity management （BCM） risk disclosures value relevance in emergency situations corporate social responsibility （CSR） disclosures of non-financial information 
IC Reporting in Traditional Sectors of Malaysian Public Listed Firms
《Journal of Modern Accounting and Auditing》2011年第9期966-973,共8页Wan Fadzilah Wan Yusoff Wan-Leng Lim 
One of the significant effects of the knowledge economy is the introduction of new business models with resulting creation of intangible resources represented by intellectual assets. In spite of its clear contribution...
关键词：intellectual capital financial reporting DISCLOSURES intellectual assets MALAYSIA 
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