Accounting Standards and Multinational Corporations

Gray, Sidney J.; Shaw, J. C.; McSweeney, L. B.

doi:10.1057/palgrave.jibs.8490574

Cited by 15 publications

(9 citation statements)

References 5 publications

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“…In consequence, the rise of nationalism brought trade unions and governments on the same page in demanding greater transparency, accountability, and information disclosure from the MNEs. Thus, from the 1980s to date, there has been a flood of research into the dynamics and ramifications of voluntary disclosure (See, for example: (Gray, Shaw, and McSweeney, 1981;Verrecchia, 1983Verrecchia, , 2001Jennings and Starks, 1985;Herbert, 1987;Meek, Roberts and Gray, 1995;Vishwanath and Kaufmann, 1999;Ho and Wong. 2001;Healy and Palepu, 2001;Bamber, Jiang, & Wang, 2010)).…”

Section: A Preliminary Statement Of the Voluntary Disclosure Frameworkmentioning

confidence: 99%

“…Two things bear emphasizing about the triad of corporate accountability, corporate transparency, and corporate disclosure. First, both in the national and international contexts, the triad is influenced by a variety of economic, social, and political factors (Gray, Shaw, and McSweeney, 1981). Second, in the context of corporate information, the triad refers to disclosure of information in published financial reports according to the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) and the related Codes of Corporate Governance, such as CBN codes (for banks and finance houses) and SEC Codes (for public companies).…”

Section: A Preliminary Statement Of the Voluntary Disclosure Frameworkmentioning

confidence: 99%

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Corporate governance disclosure and corporate performance of Nigerian banks

Herbert

Agwor

2021

jrems

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Corporate disclosure is a key mechanism of corporate governance. This study examined the effect of corporate governance disclosure (CGD) on the financial performance of commercial banks listed on the Nigeria Stock Exchange. Based on the provisions of the Code of Corporate Governance for Public Companies in Nigeria, 2011 and the Code of Corporate Governance for Banks and Discount Houses 2014, the study developed a disclosure checklist and employed content analysis technique to extract corporate governance (CG) from 78 annual reports of 13 Nigerian commercial banks from 2011 to 2016. The study trichotomized CGD into those relating to the board of directors, risk framework, and whistleblowing policy. The results of the hypothesized relationships showed a positive and significant association between CGD and the banks' financial performance, with a positive effect of CGD on the board of directors and whistleblowing policy. However, the study did not find a significant association between CGD of risk management framework and the banks' financial performance. This study contributes to the body of knowledge by providing a broader understanding of the effect of CGD on banks' financial performance. The development of a disclosure checklist based on the regulators’ codes of corporate governance is a useful addition to the literature.

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Section: A Preliminary Statement Of the Voluntary Disclosure Frameworkmentioning

confidence: 99%

Section: A Preliminary Statement Of the Voluntary Disclosure Frameworkmentioning

confidence: 99%

Corporate governance disclosure and corporate performance of Nigerian banks

Herbert

Agwor

2021

jrems

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“…The UN System has historically positioned itself as an advocate for the standardisation of financial reporting practices worldwide. During the late 1960s and early 1970s, the UN System was given its first international standard-setting role to deal with the growing power of transnational corporations (TNCs) and the impact that these organisations have on the economic affairs of many countries (Gray, Shaw and McSweeney, 1981), especially developing nations (Rahman, 1998). Many governments and trade unions responded, calling for improved levels of accountability and transparency over capital flows from TNCs (Rahman, 1998;Aggestam-Pontoppidan, 2005).…”

Section: Un Involvement In International Accounting Standardsmentioning

confidence: 99%

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

Chow

Pontoppidan²

2019

JPBAFM

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“…In CA definitions, we found aspects like the necessity of combining the financial and nonfinancial information (Gray et al 1981, Lys et al 2015, in consideration of interests of shareholders and stakeholders (Painter-Morland 2007).…”

Section: Figure 1 Counts Of Corporate Social Responsibility Reportsmentioning

confidence: 99%

Non-financial reporting: quantitative and qualitative aspects

Solovey¹,

Спиридонова²,

Sudova³

2019

Proceedings of the Third International Economic Symposium (IES 2018)

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The number of reports on Corporate Social Responsibility (CSR) is growing all over the world due to the active position of stakeholders and investors. The purpose of the study is to identify trends and approaches to the standards of non-financial reporting (NFR) for both Western and domestic enterprises. The research objectives are as follows: identification of the specificity of CSR terminology; determining the differences between the NFR of various types; assessment of the quality of reports and how to improve it; specificity of NFR in Russia. The theoretical basis of the study is the concepts of CSR, sustainable development and human capital. The SCImago Journal &CountryRank2014-2016 and the Russian National Register of NFR, analytical reviews of corporate NFRwere used.NFRs of Western and Russian enterprises as objects of analysis, its quantitative and qualitative characteristics as the subject of research were selected. The methods of quantitative and qualitative analysis of NFR of companies was used. The analysis of NFR carried out by the authors demonstrates the need to improve the methods and systems of reporting by both Western and Russian companies. The largest Russian companies are trying to follow the global trend and integrate NFR into corporate governance.

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Accounting Standards and Multinational Corporations

Cited by 15 publications

References 5 publications

Corporate governance disclosure and corporate performance of Nigerian banks

Corporate governance disclosure and corporate performance of Nigerian banks

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

Non-financial reporting: quantitative and qualitative aspects

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