Disclosure compliance with national accounting standards by listed companies in South Asia

Article Abstract:

An empirical study on the level of compliance with disclosure requirements ordered by 14 national accounting standards for companies belonging to India, Pakistan and Bangladesh, reveals a significant variation in total disclosure compliance levels across countries and different national accounting standards. While compliance levels are positively related to company size, profitability and multinational-company status it is unrelated to leverage levels and quality of external auditors.

India, Pakistan, Bangladesh, Acquiescence (Law)

---

The value relevance of management's research and development reporting choice: evidence from Australia

Article Abstract:

Merits of Australian firm's research and development (R&D) accounting policy and impact of research and development expenditure on firm's future economic performance are examined. Responsiveness of comparative value relevance models with chosen deflator variables is also examined.

Economic aspects

---

Earnings management of distressed firms during debt renegotiation

Article Abstract:

A study showing that the distressed firms that are renegotiating their debts tend to manage their earnings is presented. The factors affecting the earnings of these firms are also discussed.

Sales, profits & dividends, Financial management, Management dynamics, Malaysia, Capital funds & cash flow, Management, Finance, Accounting and auditing, Company sales and earnings, Company earnings/profit, External debt relief, Debt relief, Company business management, Company financing, Business losses

Similar abstracts:

• Abstracts: Multiple control systems, accrual accounting, and earnings management
• Abstracts: The birth of clinical accounting: a study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals
• Abstracts: The conditional relationship between financial leverage and corporate investment: further clarification. Asset characteristics and corporate debt policy: an empirical test
• Abstracts: When customers disappoint: a model of relational internal marketing and customer complaints. Customer relationship dynamics: service quality and customer loyalty in the context of varying levels of customer expertise and switching costs
• Abstracts: Debt covenant disclosures and the impact of SEC Rule 144A. Dutch accounting legislation and changes of organizational form: an efficient contracting perspective

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.