Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market

Article Abstract:

The emphasis is given on the delay of the financial statements, which are issued by companies in an emerging capital market in the study. It was found that there is a wide variation between the financial year-end and the date of the first issue of the financial statements, while all companies meet the regulatory deadline.

Surveys, Capital market, Capital markets, Financial statements

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Motives for disclosure and non-disclosures: a framework and review of the evidence

Article Abstract:

The reasons for the disclosure and the non-disclosure of information during financial reporting by business enterprises are discussed, based on a theoretical framework for determining these reasons.

Capital funds & cash flow, Usage, Accounting and auditing, Econometric models

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Discussion of 'Motives for disclosure and non-disclosure: a review of the evidence'

Article Abstract:

The views of industrialists on the reasons for the disclosure or otherwise of information during financial reporting are presented.

General services, Beliefs, opinions and attitudes, Company systems management, Information management, Industrialists

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