Corporate Reporting and the Accounting Profession: An Interpretive Paradigm

Ogan, Pekin; Ziebart, David A.

doi:10.1177/0148558x9100600309

Cited by 10 publications

(9 citation statements)

References 17 publications

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“…Thus, consistent with stakeholder theory, managers should not disregard investors' demand for more voluntary information. However, literature also argues that a liberal disclosure policy may have some limitations (Ogan and Ziebart, 1991). First, it is possible that voluntary disclosure may not truly reflect a firm's performance, especially when it involves proprietary costs, and therefore may not be considered useful for investment decisions.…”

Section: Medar 276mentioning

confidence: 99%

Investors’ perception on the usefulness of management report disclosures

Mohamed

Allini

Ferri

et al. 2019

MEDAR

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Purpose This paper aims to examine the usefulness of disclosures provided by Egyptian firms in the management report from the viewpoint of financial analysts and institutional investors. Design/methodology/approach Institutional investors are surveyed to determine whether disclosures are meeting the needs of these financial statements’ users. The final sample consists of 78 financial analysts who work at stockbrokerage firms and 36 institutional investors who work in Egyptian banks and insurance companies. Findings The main findings reveal that investors view mandatory and voluntary disclosures differently. Some voluntary disclosures are more useful than mandatory disclosures, which highlights a gap between the regulations and users’ information needs. Moreover, the findings show that respondents consider information related to ownership structure more important than information on risks and firms’ future performance. Research limitations/implications This study enriches the scientific debate on the usefulness of disclosures provided in the management report. It might also encourage other researchers to focus on investigating different types of information that may have a significant influence on the decision-making process. Practical implications The findings will be useful to regulators to improve the current rules of disclosures. In addition, these results will also be helpful to managers because they highlight the disclosure items that are considered important by users. Originality/value This study provides evidence on how users perceive the usefulness of information disclosed in the management reports for their decision-making in an emerging capital market. Even though previous studies investigated the usefulness of management reports, no one of them emphasized the users’ viewpoint.

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Section: Medar 276mentioning

confidence: 99%

Investors’ perception on the usefulness of management report disclosures

Mohamed

Allini

Ferri

et al. 2019

MEDAR

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“…shareholders, governments, employees, community interest groups, general public) and provision of information to them have been identified as motives for voluntary engagement in CSR reporting (e.g. Estes, 1976; Ogan and Ziebart, 1991). Recent studies (e.g.…”

Section: Literature Reviewmentioning

confidence: 99%

Organization types and corporate social responsibility reporting in Finnish forest industry

Tuominen

Uski

Jussila

et al. 2008

Social Responsibility Journal

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PurposeThe purpose of this paper is to contribute to literature on corporate social responsibility by comparing CSR reporting between co‐operative organizations and listed companies. The authors aim to illustrate whether the different values and principles of co‐operatives and public limited companies result in differences in CSR reporting between these organization types.Design/methodology/approachFirst, the authors introduce the concept of CSR reporting. Second, they extend their framework with some previous literature on co‐operation. Using qualitative methodology, they compare values and objectives as well as communication and reporting of the co‐operative to those of the listed companies. The analyses and the synthesis of CSR reporting and co‐operation literatures provides academics and practitioners with ideas on how to move towards a model of co‐operative CSR reporting.FindingsValues and principles of co‐operation do not significantly guide the CSR reporting of our case co‐operative. Instead, the issues emphasized in CSR reporting of our case co‐operative and the two investor‐owned companies are mostly related to common concern and the latest course of events throughout the world and the current issues in general. The study also indicates that the case co‐operative (Metsäliitto) falls behind in its CSR reporting to those of the listed companies (Stora Enso and UPM‐Kymmene).Research limitations/implicationsWhile the study helps to understand the role of organization type in CSR reporting, as such the findings are limited to the context of the study.Practical implicationsThe paper provides a good point of departure for students and practitioners interested in CSR reporting and co‐operatives.Originality/valueTo the authors' knowledge, so far the role of organization type (and the related differences in business objectives, values etc.) in CSR reporting has not received much of scholarly attention.

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“…The stakeholder theory indicates the existence of groups that influence a particular company's operations. This influence results from their interest in or claims towards the company (Donaldson and Preston, 1995;Evan and Freeman, 1999;Ogan and Ziebart, 1991;Tilt, 2007;Banasik, 2017). Despite the theory was popularized in the twentieth century, scientific research still points to the need for in-depth analyses and concepts development in this area.…”

Section: Introductionmentioning

confidence: 99%

Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

Bauer

Hospodka

2020

CEMJ

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Purpose: The purpose of this paper was to indicate which information originating in accounting is important for ensuring the information transparency of bankruptcy proceedings. Methodology: Based on the literature review and the analysis of international legal acts, we determined priority types of information from accounting used in bankruptcy court proceedings. These types included information on the costs of insolvency proceedings, the assumption in the financial statements that there was no going concern, and the book value of assets. A survey was then conducted on a group of specialists in the field of bankruptcy. Findings: Respondents indicated information on the costs of bankruptcy proceedings as the most important. However, other accounting information under study also received a high assessment from insolvency specialists. The obtained assessments of individual quality features are characterized by high reliability confirmed by low standard errors. Research implications: Accounting evolves as a response to the information needs of accounting information users. Therefore, knowing these needs may contribute to changes in the requirements regarding the scope of information from accounting that is used in bankruptcy proceedings. Originality/value: In-depth knowledge of various aspects of the economic side of the bankruptcy phenomenon is part of the current trend in minimizing the negative effects of bankruptcy.

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Corporate Reporting and the Accounting Profession: An Interpretive Paradigm

Cited by 10 publications

References 17 publications

Investors’ perception on the usefulness of management report disclosures

Investors’ perception on the usefulness of management report disclosures

Organization types and corporate social responsibility reporting in Finnish forest industry

Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

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