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美国会计协会2018年财务会计年中会议（2018 Financial Accounting and Reporting Section Midyear Meeting）
美国会计协会 2018年 财务会计 年中会议
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2018/1/10
We are pleased to announce that the 2018 Midyear Meeting of the Financial Accounting and Reporting Section (FARS) will be held in Austin, Texas at the Hilton Austin on January 26-27, 2018. We welcome ...
Global Reporting Initiative (GRI) and its Reflections in the Literature
Bibliometric analysis Corporate social responsibility reporting Global Reporting Initiative (GRI)
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2016/1/27
Sustainability Reporting Guidelines published by the organization Global Reporting Initiative are gaining on importance and we were investigating whether this trend is also reflected in academic liter...
Reporting of Gross Written Premium in the Selected European Countries
Gross written premium Insurance Life insurance Non-life insurance Unit linked
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2016/1/27
The goal of this article is to compare the content of gross written premium in the selected European countries. The subject of insurance companies is to provide insurance protection based on commercia...
Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Accounting Financial reporting Timeliness Turkey
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2016/1/27
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing count...
Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
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2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes
Employees Stock Options Finance Reports
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2015/5/14
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes.
IAS 29 Financial Reporting in Hyperinflationary Economies
Hyperinflationary Economies Financial Reporting
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2015/3/9
A hyperinflationary economy is characterised by some of the following:
– the general population prefers to keep its wealth in non-monetary assets or in a
relatively stable foreign currency. Amount...
Convergence in Environmental Reporting: Assessing the Carbon Disclosure Project
Information Disclosure Voluntary Environmental Programs Environmental Reporting Transparency Corporate Sustainability Convergence
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2014/11/27
We perform content analysis on Carbon Disclosure Project (CDP) responses from 2003 to 2010, focusing on the extent to which firms account for indirect emissions and have exhibited convergence in carbo...
An Investigation into PCAOB Reporting Defiiencies
PCAOB；Reporting Deficiencies
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2014/10/28
The PCAOB inspection reports for large audit firms are primarily anecdotal in nature, providing only a list of deficiencies found without any statistical context (e.g., the inspection sample size). Th...
CIO REPORTING STRUCTURE, STRATEGIC POSITIONING, AND FIRM PERFORMANCE
management research executive position of chief information officer decision making strategic positioning
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2011/10/24
The article presents management research on the executive position of chief information officer (CIO), considering the reporting structure of management in terms of the CIO's access to senior executiv...
Cooperative spectrum sensing over unreliable reporting channel
cognitive radio cooperation spectrum sensing data fusion
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2011/7/6
This article aims to analyze a cooperative spectrum sensing scheme using a centralized approach with unreliable reporting channel. The spectrum sensing is applied to a cognitive radio system, where ea...
Slipping Anchor?: Testing the Vignettes Approach to Identification and Correction of Reporting Heterogeneity
Slipping Anchor Testing Vignettes Approach Identification Correction Reporting Heterogeneity
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2016/3/9
We propose tests of the two assumptions under which anchoring vignettes identify heterogeneity in reporting of categorical evaluations. Systematic variation in the perceived difference between any two...
Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy
audit committees financial expertise financial literacy financial reporting qualit
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2014/5/27
Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee mem...