ethics diversity management and financial reporting quality

labelle et al - 2010 - ethics, diversity management, and financial reporting quality

labelle et al - 2010 - ethics, diversity management, and financial reporting quality

Ngày tải lên : 06/01/2015, 19:49
... that Ethics, Diversity Management and Financial Reporting Quality reflect a diversity of experience, gender, race, and age (TIAA-CREF, 1997) TIAA uses diversity as an investment criterion and considers ... acceptable standards of behavior ‘‘Ethical behavior focused on diversity management takes knowledge, commitment and work beyond the law’’ Ethics, Diversity Management and Financial Reporting Quality ... model Ethics, Diversity Management and Financial Reporting Quality 343 TABLE I Distribution across industries Industry Metals and minerals (MET) Gold and precious minerals (GOLD) Oil and gas...
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An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality

An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality

Ngày tải lên : 03/06/2014, 00:50
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cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

Ngày tải lên : 06/01/2015, 19:49
... members, and management are now struggling to define quality of financial reporting. ” Rather than define quality of financial reporting, ” prior literature has focused on factors such as earnings management, ... mechanisms and the ability of management to influence the quality of financial reporting For example, management may be more aggressive in financial reporting when the accounting standard is less ... governance process impacts the quality of financial reporting (e.g., transparency, objectivity) and, in the extreme, earnings manipulation and outright fraud Quality of Financial Reporting Although one...
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kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms

kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms

Ngày tải lên : 06/01/2015, 19:49
... affects the quality of financial reporting H 2: The control by the blockholders affects the quality of financial reporting H 3: The control by the families affects the quality of financial reporting ... ownership structure and the quality of financial reporting in different countries Methodological approach To investigate the impact of the governance mechanisms on the financial reporting quality, we ... poor quality of financial information Similarly, Beekes et al (2004) and Firth et al (2007) reported that the financial reporting is more relevant in the case of separating the positions of CEO and...
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pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

Ngày tải lên : 06/01/2015, 19:49
... error term Models of financial reporting quality measurement Financial; reporting quality is measured by residual standard deviation of two models of McNichols (2002) and Collins and Kothari (1989) ... institutional ownership and financial reporting quality Sub-hypothesis 4: there is a significant relationship between ownership concentration and financial reporting quality Variables definition ... ownership and financial reporting quality In addition, no evidence is found to support significant relationship between control variables (audit firms size, firm size and firm age) and financial reporting...
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alzoubi - 2012 - board characteristics and financial reporting quality among jordanian listed companies

alzoubi - 2012 - board characteristics and financial reporting quality among jordanian listed companies

Ngày tải lên : 06/01/2015, 19:49
... Review 3.1 Financial Reporting Quality Financial reports playing the main medium as the information discrete to the outside user (Wild, 1996), in addition, Financial Accounting Standard Board ... that: “The objective of financial reporting is to provide financial information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors in ... (USA) Securities and Exchange Commission (SEC) former chairman said that: “high quality accounting standards …improve liquidity and reduce capital costs” and claimed that: quality information...
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góis - 2009 - financial reporting quality and corporate governance in portugues

góis - 2009 - financial reporting quality and corporate governance in portugues

Ngày tải lên : 02/01/2015, 17:33
... governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting quality are not ... (SEC) for violations of financial reporting and the percentage of external directors on the audit committee Evidence of a direct link between the financial reporting quality and the percentage of ... of the accounting and the quality of financial statements submitted by the firm, ceases to exist 3.2 Measuring the quality of financial reporting To measure the accounting quality of the firms...
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biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

Ngày tải lên : 02/01/2015, 17:34
... relations between financial reporting quality and investment (e.g., Bens and Monahan, 2004; Biddle and Hilary, 2006; Bushman, Piotroski and Smith, 2006; Beatty, Liao and Weber, 2008; Francis and Martin, ... investment (and its sub-components), by using multiple proxies for financial reporting quality, and by specifically documenting an association between financial reporting quality and two sources ... financial reporting quality and investment efficiency relates to a reduction of information asymmetry between firms and external suppliers of capital For example, higher financial reporting quality...
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góis - 2006 - financial reporting quality and corporate governance - the portuguese companies

góis - 2006 - financial reporting quality and corporate governance - the portuguese companies

Ngày tải lên : 06/01/2015, 19:49
... governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting quality are not ... (SEC) for violations of financial reporting and the percentage of external directors on the audit committee Evidence of a direct link between the financial reporting quality and the percentage of ... of the accounting and the quality of financial statements submitted by the firm, ceases to exist 3.2 Measuring the quality of financial reporting To measure the accounting quality of the firms...
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botti et al - 2014 - corporate governance efficiency and internet financial reporting quality

botti et al - 2014 - corporate governance efficiency and internet financial reporting quality

Ngày tải lên : 06/01/2015, 19:49
... board independence, and board meeting frequency and attendance on the IFR levels 2.2 Specialized committees and IFR quality 2.2.1 Audit committee characteristics and IFR quality The availability ... 13,1 62 Chandar, N., Chang, H and Zheng, X (2012), “Does overlapping membership on audit and compensation committees improve a firm’s financial reporting quality? ”, Review of Accounting and Finance, ... high independence of audit committees improves management monitoring and enhances the quality of financial reporting In this respect, Klein (2002b) and Bedrad et al (2004) show that more independent...
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Tài liệu Process Improvement For Effective Budgeting And Financial Reporting (Wiley-2003) doc

Tài liệu Process Improvement For Effective Budgeting And Financial Reporting (Wiley-2003) doc

Ngày tải lên : 17/01/2014, 03:20
... Budgeting and Financial Reporting combines methodologies and systems from general business process improvement and business reengineering theories and applies them specifically to budgeting and reporting ... companies we talked to had dysfunctional and low-value added processes for budgeting, forecasting, and financial reporting And, as financial executives come and go, typically little is done to streamline ... of budget models and approaches Your company’s budgeting and reporting diagnostics Key budgeting and reporting process criteria Key budget process building blocks Financial reporting process...
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Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies doc

Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies doc

Ngày tải lên : 29/03/2014, 20:20
... whether and, if so how, to amend the current accounting and reporting requirements to specifically account for and report energy storage operations and activities Proposed Accounting and Reporting ... Canada, including private, public and governmental entities, financial institutions and aggregators, and wholesale and retail customers Docket Nos RM11-24-000 and AD10-13-000 - 21 - costs of a ... Regulation NOPR outside of the ISOs and RTOs? B Accounting and Reporting Requirements for Energy Storage Resources 23 The Commission’s accounting 40 and financial reporting requirements41 for public...
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effects of recognition versus disclosure on the structure and financial reporting of share based payments

effects of recognition versus disclosure on the structure and financial reporting of share based payments

Ngày tải lên : 03/06/2014, 01:05
... in financial reporting affects both real actions—the number of ESOs granted and their contractual terms and financial reporting decisions—managements’ estimates of volatility, dividend yield and ... recognition and disclosure differently There is also evidence that managers and auditors, who prepare and review financial statements, view recognition and disclosure differently Libby, Nelson, and Hunton ... include Imhoff and Thomas [1988] and Mittelstaedt, Nichols, and Regier [1995]; examples of the latter include Davis-Friday, Liu, and Mittelstaedt [2004], Ahmed, Kilic and Lobo [2006], and Libby et...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part1 ppt

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part1 ppt

Ngày tải lên : 18/06/2014, 20:20
... examinations: Financial audits attest to the fairness of the financial statements of agencies They examine the adequacy of the financial records and accounting and internal controls, and they determine ... attaining the objectives and results expected of them, and operations audits, when they examine how well agencies are organized and managed and how efficiently they acquire and utilize resources ... Auditor exercises no control function, and its authority is limited to reviewing, evaluating, and reporting on its findings and recommendations to the Legislature and the Governor THE AUDITOR STATE...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part2 ppt

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part2 ppt

Ngày tải lên : 18/06/2014, 20:20
... leisure and business travel to Hawai`i, including meetings and conventions HVCB also acts as a catalyst and advocate for improving and expanding Hawai`i’s wide-ranging product offerings and experiences, ... (MME) ISLAND CHAPTERS Big Island Kaua`i Maui (Moloka`i and Lana`i) O`ahu (All MMAs) Island Chapter Boards CUSTOMER RELATIONSHIP MANAGEMENT Legend (all MMAs) ANZ - Oceania (Australia/New Zealand) ... meetings, conventions and incentives contract required HVCB to develop and carry out a marketing plan that targeted sales and marketing of the Hawai`i Convention Center and other meeting and convention...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part3 pptx

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part3 pptx

Ngày tải lên : 18/06/2014, 20:20
... entertainment, and other business expenses; identify reimbursable versus non-reimbursable expenses; and clarify employee responsibility for controlling and reporting travel, entertainment, and other ... travel and entertainment policies In January 2002, HVCB issued a travel and entertainment policy to: provide guidance to travelers, travel arrangers, approvers, and auditors on cost-effective management ... support privately-funded employees and their expenses Expenditures by HVCB’s Kaua‘i Visitors Bureau and its China and Japan offices indicate varying degrees of improper management of state funds The...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part4 doc

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part4 doc

Ngày tải lên : 18/06/2014, 20:20
... files are disorganized and incomplete HVCB’s written policies and procedures for bids, quotes, and contracts state that original contracts or copies of contracts for island chapters’ contracts ... conventions and incentives contract According to the contract, HVCB and any subcontractors are required to maintain the books and records that relate to the meetings, conventions and incentives ... Development and Tourism (DBEDT) to promote high technology development On July 1, 2000, a memorandum of understanding between DBEDT, the High Technology Development Corporation (HTDC), and the former...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part5 pdf

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part5 pdf

Ngày tải lên : 18/06/2014, 20:20
... Description and status of promotional projects and programs, • Analyses of programs and project effectiveness including anticipated and actual results, and • Program and project funding and costs ... objectives and outcomes specified in the contract; and d Maintain and apply contracting policies and procedures and continue to conduct performance evaluations of its contractors The State and Legislature ... auditors’ report and the report on compliance and internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards It also...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part6 ppt

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part6 ppt

Ngày tải lên : 18/06/2014, 20:20
... for the information and use of the Auditor, State of Hawai`i and the board of directors and management of the Hawai`i Tourism Authority and HVCB and is not intended to be and should not be used ... estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported ... pertinent to an understanding of the financial statements and financial condition of HVCB are discussed in this section This is trial version www.adultpdf.com Chapter 3: Financial Audit Note (1)...
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Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part7 pot

Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part7 pot

Ngày tải lên : 18/06/2014, 20:20
... HVCB’s financial auditor However, we agree that the State and Legislature should take the appropriate steps to assess the extent of the violation under the leisure and meetings, conventions and ... legislative questions and concerns, ensure contractor compliance, minimize the State’s liability, and optimize the State’s expenditures for tourism promotion The board chair and executive director ... letters were sent to the executive director and the Department of Business, Economic Development and Tourism The joint response of the board chair and executive director is included as Attachment...
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