Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting

Gaa, James C.

doi:10.1007/s10551-010-0381-9

Cited by 49 publications

(41 citation statements)

References 18 publications

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“…The following reasons explain why many researchers have used level of information disclosure to evaluate corporate transparency. First, disclosure is a visible substitute for corporate transparency (Gaa, ). Second, disclosure activity may be objectively evaluated under the assumption that disclosed information is correct (Gaa, ).…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

“…First, disclosure is a visible substitute for corporate transparency (Gaa, ). Second, disclosure activity may be objectively evaluated under the assumption that disclosed information is correct (Gaa, ). Finally, consideration of the level of disclosure as a measure of corporate transparency can lead to accurate and honest disclosure activities.…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

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Corporate Transparency and Firm Performance: Evidence from Venture Firms Listed on the Korean Stock Market

Kim

Lee

Yang

2013

Asia-Pac J of Fin Stud

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This study proposes a new corporate transparency index comprising four sub-indices: financial, governance, operational, and social transparency. Using our index, we examine the effects of corporate transparency on firm value and the profitability of 162 Korean venture firms. Results show that corporate transparency is positively associated with firm profitability. Financial transparency is positively related to firm profitability and negatively associated with firm value. Firms with a greater level of governance transparency have a higher firm value and a lower return on assets. Operational transparency is negatively related to firm value. Social transparency is positively associated with firm value and profit.

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Section: Literature Review and Hypothesesmentioning

confidence: 99%

Section: Literature Review and Hypothesesmentioning

confidence: 99%

Corporate Transparency and Firm Performance: Evidence from Venture Firms Listed on the Korean Stock Market

Kim

Lee

Yang

2013

Asia-Pac J of Fin Stud

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“…Although the Corporations Act and accounting standards largely attempt to take care of shareholders and investors with a direct monetary interest in organisations, virtually all organisations have stakeholders who although not active participants have a direct or indirect equitable interest in the organisation. The management in organisations uses discretion to make voluntary disclosures to meet the needs of those stakeholders (Gaa, 2010), but these voluntary disclosures are a trade-off between a legitimate need for disclosing information to act fairly with stakeholders and an equally legitimating need for withholding information to maintain secrecy for organisational survival and growth.…”

Section: Relevant Literaturementioning

confidence: 99%

A template for integrated reporting

Abeysekera

2013

Journal of Intellectual Capital

264

221

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Purpose -This paper sets out to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations.Design/methodology/approach -The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated Reporting Council in the U.K.Findings -The integrated report should explain the story of reaching the organisation's vision, underpinned by its values, enacted by management, monitored by governance, and using facets of resources relating to financial capital, intellectual capital, social capital, and environmental capital.Practical implications -The paper proposes an integrated reporting framework, and provides an example of a template to be used in organisations.Originality/value -To the best of our knowledge, this is the first academic paper that provides a coherent framework on integrated reporting, with a template. AbstractThis paper sets out to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations. The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated Reporting Council in the U.K. The integrated report should explain the story of reaching the organisation's vision, underpinned by its values, enacted by management, monitored by governance, and using facets of resources relating to financial capital, intellectual capital, social capital, and environmental capital. The paper proposes an integrated reporting framework, and provides an example of a template to be used in organisations. To the best of our knowledge, this is the first academic paper that provides a coherent framework on integrated reporting, with a template. University of Wollongong Research Online AbstractThis paper sets out to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations. The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated Reporting Council in the U.K. The integrated report should explain the story of reaching the organisation's vision, underpinned by its values, enacted by management, monitored by governance, and using facets of resources relating to financial capital, intellectual capital, social capital, and environmental capital. The paper proposes an integrated reporting framework, and provides an example of a template to be used in organisations. To the best of our knowledge, this is the first academic paper that provides a coherent framework on integrated reporting, with a template. A template for integrated reporting Structured AbstractPurpose -This paper sets out to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations.Design/...

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“…Abeysekera, (2013) pointed that although the Corporations Acts and Accounting Standards mainly attempting to direct the attention of stockholders and creditors to the financial results of the organization, most of these investors are interested in the non-financial information. The management practices are caring to create voluntary disclosures in order to encounter the needs of investors (Gaa, 2010). These voluntary disclosures are a trade-off among the needs for disclosing financial information to perform properly in compliance to the standards and with investors needs for additional non-financial information.…”

Section: Literature Review Integrated Reporting Conceptsmentioning

confidence: 99%

تأثیر التقاریر المتکاملة على القیمة والأداء للشرکة: دلیل من مصر (باللغة الإنجلیزیة)

الدیب¹

2019

مجلة الاسکندریة للبحوث المحاسبیة

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The dynamic and increasing evolution of economic conditions emphasizes the potential deficiencies of historical information of listed companies because it cannot satisfy investors", diversified information needs along with economic development. In some cases, historical information is unable to provide stakeholders with sufficient insight regarding critical success factors, opportunities, risks and management plans more integrated perspective. A new reporting framework called integrated reporting had been raised during the last decade. The United States Securities and Exchange Commission (SEC) initiated the concept of the integrated reporting in 1970s. It calls for a single report that integrate the financial and the non-financial information. The new reporting framework tries to improve the ability of the investors for assessing the future prospects of the firm and to remedy the shortcomings of the traditional reporting model of accounting. the International Integrated Reporting Council (IIRC) is the main body behind the spread of the integrated reporting idea. The council issued a framework that included the main components of the integrated report components and requirements of implementation. The components of the integrated report included six forms of capital (natural capital, social and relationship, human, intellectual, manufactures and financial) that help in creating a future value for the firm using the business model and organization"s strategy. The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses to be experienced by companies listed in the stock exchange market (EGX30) within the integrated reporting (IR) implementation process. The research also, test the link between the level of compliance to IR and the firm performance and value. The researcher used the profitability (ROE) and leverage level (Debt Dr.Mohamed Samy El-Deeb The Impact of Integrated Reporting on Firm Value …… Key performance indicators (KPIs) and organization Strategy Key performance indicators (KPIs) provide different amounts of information when compared to the performance measure benchmarks. The information theory relying on information measures that are examined to find out if they are valuable for determining a practical subdivision of KPIs that will help in assessing the sustainable information usefulness for users with minimum information loss (Talluri and Sarkis, 2002).

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Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting

Abstract: corporate governance, disclosure, earnings management, ethics of earnings management, financial report management, financial reporting, secrecy, strategic financial reporting,

Cited by 49 publications

References 18 publications

Corporate Transparency and Firm Performance: Evidence from Venture Firms Listed on the Korean Stock Market

Corporate Transparency and Firm Performance: Evidence from Venture Firms Listed on the Korean Stock Market

A template for integrated reporting

تأثیر التقاریر المتکاملة على القیمة والأداء للشرکة: دلیل من مصر (باللغة الإنجلیزیة)

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