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Tesis sobre el tema "Financial reporting"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 25 de julio de 2025

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1

OGLIARI, MATTEO. "Financial reporting: international convergence." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/77521.

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2

Yström, Annika. "Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information." Licentiate thesis, Internationella Handelshögskolan, IHH, Redovisning och finansiering, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14680.

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This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. In order to fulfill this purpose data has been collected in several sequential steps where the results of each step have provided

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3

Thompson, Andrew. "Financial reporting by superannualtion plans /." Title page, contents and introduction only, 1987. http://web4.library.adelaide.edu.au/theses/09EC/09ect468.pdf.

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4

Wagner, Simon. "Financial reporting by European foundations." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9853.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Despite a significant increase in importance of the third sector in Europe, only little data is available of non-profit institutions like foundations and specifically their financial reporting. Therefore, this research analyzes the financial reporting by European foundations and draws conclusions concerning their approach in respective legal frameworks. Accounting standards and practices currently in use are compared and possible characteristi

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5

Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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6

Piechocki, Maciej. "XBRL financial reporting supply chain architecture." Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola&quot, 2009. http://nbn-resolving.de/urn:nbn:de:bsz:105-1885266.

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Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies, automate and optimise the financial reporting supply chain. Nevertheless the real nature of the impact still remains unclear. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the United States, CEBS in the European Union and the IASB building XBRL taxonomies demonstrate the need for research in the

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7

Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formatio

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8

Afanasieva, Inna Ivanovna, and Anastasia Nikolaevna Kovalenko. "Non-financial reporting: essence and purpose." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53720.

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1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3 2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57. 3. A.A. Annaev. The essence, standards and process of p

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9

Henke, Trent Stanton. "Opportunistic Financial Reporting in Higher Education." Diss., Virginia Tech, 2017. http://hdl.handle.net/10919/77587.

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Annual university rankings produced by mainstream sources, such as U.S. News and World Report, are very popular and viewed as important by a variety of university stakeholders. Consequently, universities expend a great deal of effort in an attempt to ensure they appear in the best possible light. One major component of these ranking systems is the Carnegie Classification of Institutions of Higher Education, which is partly based on the research expenditures reported by the university. This system provides incentives for administrators at institutions of higher education to make strategic acc

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10

Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes

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11

Miková, Tereza. "IFRS Influence on Financial Reporting Quality." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-201134.

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on swi

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12

Ghafran, Chaudhry. "Audit committees and financial reporting quality." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4308/.

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This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010. The notion of financial reporting quality is assessed by looking at the audit quality and earnings quality of the firms. This study utilises the audit fee and non-audit fee ratio as its proxies for audit quality and accruals based earnings management models as its proxies for earnings quality. The findings from the multivariate analysis show that audit committee meetings and financial expertise exert a significant positive

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13

Negangard, Eric Michael. "Preventing Financial Reporting Fraud: A Holistic View of the Attributions Made Following Potential Fraudulent Financial Reporting Events." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/46994.

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Constituents in the judicial process such as jurors and lawyers who often play a critical role in the aftermath of an alleged financial reporting fraud have largely been ignored in the accounting literature. Literature in psychology suggests that both laypeople and highly trained professionals frequently over-attribute causality of an observed behavior to the disposition of the person performing that behavior. In doing so, these individuals underestimate the power of situations and fail to recognize important environmental factors that lead to a particular behavior. Within the context of fraud

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14

Aleraig, Mahmoud Ali M. "Exploring perceptions on financial reporting standards in Islamic financial institutions." Thesis, Durham University, 2015. http://etheses.dur.ac.uk/11356/.

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Islamic finance, emerged in modern times, as a religiously or Shari’ah constructed financial method and institution with the objective of providing religio-ethical financial solutions. Due to its different and unique nature, it is considered by that a special accounting system based on Shari’ah that fulfils the particular requests of Islamic finance instruments is required. For this purpose, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) have been issuing and developing Islamic accounting standards. Nevertheless, those standards are not adopted by most of

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15

Moretto, Edoardo <1993&gt. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.

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In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into

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16

Ewers, Robin B. "Enterprise Risk Management in Responsible Financial Reporting." Thesis, Walden University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10637579.

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<p> Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for st

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17

Abdalla, Ahmed Mahmoud Ahmed Ahmed. "Special items, financial reporting and equity valuation." Thesis, King's College London (University of London), 2016. https://kclpure.kcl.ac.uk/portal/en/theses/special-items-financial-reporting-and-equity-valuation(2254bad6-c5cf-45ce-b8bd-eed65cb60340).html.

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This thesis examines the information content of earnings components conditional on the existence of misclassification of core earnings as transitory earnings in the income statement (often referred to as classification shifting), and how this misclassification is likely to induce a “hidden” core earnings element in reported transitory earnings. The thesis focuses on a major type of the misclassification of earnings line items, namely the transfer of negative core earnings (operating expenses and losses) to negative special items in order to increase net core earnings, while bottom-line earning

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18

Abdel-Hamid, Tarek K. "Integrated financial reporting for a small business." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28298.

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19

Qi, Wenqing. "Harmonization of Chinese and international financial reporting." Thesis, University of Reading, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.414582.

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20

Tay, Joanne Siok Wan. "Corporate financial reporting : regulatory systems and comparability." Thesis, University of Exeter, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386247.

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21

Zhang, Xiu-Ye. "Noncompliance, financial reporting quality and director turnover." Thesis, Lancaster University, 2016. http://eprints.lancs.ac.uk/79291/.

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In this thesis, I examine the effects of noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance cases. It also describes the data collection process and reports summary statistics for noncompliance cases. It contributes to our understanding of the SEC’s enforcement actions. The dataset is used in examining the effects of noncompliance with regulations on financial report

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22

Morley, Julia. "Sequences of change in financial reporting : the influence of financial economics." Thesis, London School of Economics and Political Science (University of London), 2011. http://etheses.lse.ac.uk/176/.

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In this thesis, I analyse the influence of financial economic theory on financial reporting practice. This influence has manifested itself in the increasing use of economic methods introduced into practice by the publication and implementation of certain economics-based accounting standards. I provide three illustrative case studies in the areas of pensions, financial derivatives and contingent liabilities, focusing on projects by the FASB, IASC/B and the ASC/B. To explain the increase in the use of economic methods in financial reporting practice, and their pattern of emergence, I draw on the

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23

Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementa

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24

Smith, Barry Peter. "Extensible business reporting language : an interpretive investigation of the democratisation of financial reporting." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1531/.

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Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting. Extensible Business Reporting Language (‘XBRL’) is an emergent technology that is purported to ‘democratise’ financial reporting. This investigation of whether XBRL democratises financial reporting is undertaken from a constructivist perspective. An interpretive research framework is regarded as appropriate to the current maturity XBRL. XBRL-knowledgeable individuals are asked whether they agree with the assertion that 'XBRL democrati

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25

Long, Margaret J. "E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL." NSUWorks, 2013. http://nsuworks.nova.edu/gscis_etd/221.

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Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are mandating e-business reporting. A harmonized global standard for business reporting aligns practices between countries, while recognizing the need for flexibility within each social system and government, whereas international law would establish one s

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26

Sun, Jialin. "Financial reporting quality, capital allocation efficiency, and financing structure: An international study." Diss., Connect to online resource, 2005. http://wwwlib.umi.com/dissertations/fullcit/3178321.

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27

Tham, Yeut Hong. "Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/53002.

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This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgeable and experienced board of directors resulting from other multiple board directorships. Consequently, the applicability of resource dependency theory between multiple directorships and earnings management, audit fees and CSR disclosures is validated from the results.

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28

Mirchev, Svetlin. "Implications of Financial Reporting on Leadership’s Strategic Choices." Thesis, University of Kalmar, Baltic Business School, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hik:diva-340.

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<p>The importance of the financial markets has constantly been increasing during the last few decades. With the increase of the importance of the financial markets the popularity and importance of financial reporting have also increased dramatically.</p><p>The importance of financial reporting has logically created a need for a lot of research in the area. It is for instance important to understand the links financial reporting has with the different parts of the business and its implications on them and the business in general. Based on that the research conducted has focus on the following r

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29

Irish, Ryan P. "Baby GAAP, A Creditor's Solution to Financial Reporting." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/626.

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The purpose of this paper is to explore problems in current GAAP, including earnings management and illogical accounting practices. The paper then looks at proposed solutions to these problems, but shows how, from a creditor's perspective, these solutions fall short. My conclusion is that by creating two sets of GAAP, one for large publicly traded companies and one for smaller privately held companies, financial statements will be more representationally faithful for the creditors utilizing the financial statements.

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30

Barma, Hussein. "Legal aspects of financial reporting in company law." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322717.

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31

Barnes, Ronnie. "Essays on the economic impact of financial reporting." Thesis, London School of Economics and Political Science (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.393730.

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This dissertation consists of three essays which examine the real economic impact of the financial reporting environment. In Earnings Volatility and Market Valuation: An Empirical Investigation, I use data on a large cross-section of US firms from 1973 to 1998 to address the issue of whether there is a systematic link between the market value (as proxied by Tobin's q) of a company and the volatility of its quarterly earnings stream. Using a multivariate regression framework, and controlling for other factors which prior literature has shown to be related to q, I find a strong, negative relatio

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32

Beasley, Tony. "The financial reporting aspects of preliminary profit announcements." Thesis, University of the West of England, Bristol, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274737.

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33

Al-Hussaini, Ahmed Nahar. "The quality of financial reporting practices in Kuwait." Thesis, Cardiff University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246533.

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34

Chuang, Jia-Jiann. "Financial performance reporting by NHS Trusts in England." Thesis, University of Aberdeen, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.395050.

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This research examines financial reporting by National Health Service (NHS) Trusts in England. The particular aspects examined are financial reporting, financial performance and reporting of financial performance. National Health Service Trusts in England were examined over the period from 1991/92, the launch year of the NHS internal market, to 1997/98. The objectives of the research are to conduct an empirical examination of financial reporting and financial performance of NHS Trusts in England. The research methodology involved: collecting data; piloting a study on Northern & Yorkshire NHS T

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35

Nallasivan, Srinivasan. "Developing a quality score methodology for financial reporting." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/35106.

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Thesis (S.M.)--Massachusetts Institute of Technology, System Design and Management Program, 2006.<br>Includes bibliographical references (p. 85).<br>Money laundering is a huge problem that is faced by financial institutions and banks are mandated by the government to have strict policies and procedures towards anti-money laundering reporting. The outcome of a complex investigation process is a Suspicious Activity Report (SAR) which is used by Financial Crimes Enforcement Network (FINCEN) to trace back criminals and to curb the money laundering activities. This thesis work involves developing a

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36

Sofilkanitsch, Christian [Verfasser]. "Non-GAAP reporting around financial restatements / Christian Sofilkanitsch." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1211392066/34.

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37

Gillberg, Veronika, and Matilda Rolfsson. "The Function of Financial Reporting in Family Firms." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48569.

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The objective of financial reporting has mainly been discussed in the accounting literature with reference to the stewardship/accountability and decision-usefulness perspective. The latter objective is emphasised by standard setters, but the accounting literature argues for a stronger emphasis on the stewardship/accountability perspective. The discussion surrounding the objective is largely conducted with large public companies as a foundation. Thus, the thesis aims to explore the function of financial reporting in small private family businesses as they account for a large amount of the exist

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38

Tsoligkas, Fanis. "Essays on insider trading and financial reporting discretion." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/16966.

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This thesis presents three empirical studies investigating the capital market effects of the interplay between financial reporting discretion and insider trading. The empirical studies contribute to the emerging accounting literature which considers managers’ private signal conveyed by means of their trading on their own firm’s shares. The first study examines whether the disclosure of directors trading improves market efficiency and contributes to the long standing controversy in the literature with regards to the informational efficiency of insider trading. The findings indicate that insider

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39

Nguyen, Huu Cuong. "Interim financial reporting in the Asia-Pacific region." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/86761/1/Huu%20Cuong_Nguyen_Thesis.pdf.

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This study examines Interim Financial Reporting disclosure compliance and associated factors for listed firms in Asia-Pacific countries: Australia, Hong Kong, Malaysia, Singapore, the Philippines, Thailand, and Vietnam. Employing disclosure theory (in the context of information economics), with the central premise being that manager' trade-off costs and benefits relating to disclosure, the factors influencing the variation in interim reporting disclosure compliance are examined. Using researcher-constructed disclosure indices and regression modelling, the results reveal significant cross

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40

Xiong, Feng. "The economic consequences of financial reporting on Twitter." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/105509/4/Feng_Xiong_Thesis.pdf.

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This thesis examines stock market reaction following financial reporting information on Twitter. The results indicate that larger companies and companies closer to technology are more likely to adopt Twitter for financial reporting. Smaller companies receive greater benefits (reduction of information asymmetry) from this practice, as well as disclosing multiple financial reporting tweets. This study encourages frequent use of Twitter and other new Information Technology, to increase the visibility of small companies. This study provides new evidences to inform regulatory policy and promote ‘be

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41

Borsato, Elisa <1988&gt. "Il Conceptual Framework for financial reporting. Le attività." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6475.

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42

Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.

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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantita

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43

Al-Jabri, Hamdan. "Financial reporting practices in Oman and compliance with disclosure requirements of international reporting standards." Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500585.

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44

Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting." Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.

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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between t

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45

Hendrych, Viktor. "Finanční reporting." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-233728.

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Right information in the right time is one of the most important factors influencing business success. The needs of continually requirements on the information, on their structure, form and subject is compelled a rise of the instrument for their security – reporting, which has gained importance in all business activities especially in the sphere of economy and finance. The reporting is possible to consider as an important part of the information system with the help of this system are these reports published. The final users can use the information in the case of the satisfaction of their subj

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46

Bence, David John. "The conceptual framework for financial reporting in the UK : the objectives and opinions of the participants in the financial reporting process." Thesis, University of the West of England, Bristol, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297910.

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47

Liou, Yu-Ci, and 劉禹琦. "Internal Control over Financial Reporting and Financial Reporting Quality." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/44450173303548705325.

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碩士<br>中原大學<br>會計研究所<br>96<br>This paper, based on 3664 observations with internal control deficiencies reported from 1988 to 2006, investigates the relation between financial reporting quality and internal control over financial reporting. My research employs quality of accrual to measure reliability of financial reporting and find that, firstly, firms with internal control deficiencies reported get lower quality of accrual in terms of discretionary accruals and accruals noise than those without internal control deficiencies reported. Secondly, firms with internal control deficiencies reported

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48

徐國英. "Exploring financial reporting fraud." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/13760905926705927388.

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碩士<br>國立政治大學<br>資訊管理研究所<br>96<br>Financial reporting fraud leads to not only significant investment risks for external stockholders, but also financial crises for the capital market. Although the issue of fraudulent financial reporting has drawn much attention, relevant research is much less than issues of predicting financial distress or bankruptcy. Furthermore, one purpose of exploring the financial reporting fraud with various forms is to obtain a better understand of the corporate through investigating its financial and corporate governance indicators. This study addresses the challenge wi

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Nguyen, Ngan Thi Thai. "Bank financial reporting opacity and uninsured deposit financing." Thesis, 2021. https://hdl.handle.net/2144/42624.

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This study examines the association between bank financial reporting opacity, measured by delayed expected loss recognition, and banks’ uninsured deposit financing. In particular, following calls from prior research, I investigate the effects of reporting opacity on this critical source of bank financing, which represents over $5 trillion at 2019. Using quarterly regulatory filings of federally-insured US commercial banks, I confirm a predicted negative association between uninsured deposits and larger delays in expected loss recognition, my proxy for reporting opacity. I also document expe

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Yeh, Kuan-Han, and 葉官翰. "Financial Constrains, Liquidity, and Financial Reporting Transparency." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/10396119791584144134.

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碩士<br>東海大學<br>財務金融學系<br>103<br>This paper discusses the relationship of financial constraint, liquidity and Financial Reporting Transparency. Since the company's financing decision is one of the important decisions, it is also an important factor in promoting growth. As the importance of the academic issues over the past, the literatures mostly distinguish from the “Degree” of financial constraint, less from the company's “Nature”. “Nature” in this paper refers to whether the company has net present value greater than zero investment plan. And this paper will verify whether the differences in

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