Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance

Hughes, Susan B.; Sander, James F.; Snyder, Jillian K.

doi:10.1016/j.racreg.2008.11.003

Cited by 19 publications

(6 citation statements)

References 16 publications

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“…The Mann‐Whitney U ‐test is a widely used non‐parametric test for two independent samples. Some previous disclosure studies have used this test for comparison of two subgroups (Branco and Rodrigues, 2006; Camfferman and Cooke, 2002; Hughes et al , 2009; Marston and Polei, 2004). Hughes et al (2009) state that the Mann‐Whitney U ‐test is more appropriate when two subgroups have unequal sample sizes.…”

Section: Discussion and Analysis Of The Resultsmentioning

confidence: 99%

Determinants of corporate reporting on the internet

Uyar

2011

Managerial Auditing Journal

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PurposeThe primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level on the internet; and to investigate whether there is a significant difference between the firms listed in the Corporate Governance Index of the ISE and those that are not, in terms of level of disclosure on the corporate web sites.Design/methodology/approachThe methodology of the study was content analysis of corporate web sites of corporations listed on the ISE.FindingsFirms, which are listed in the ISE Corporate Governance Index (XCORP), disclose significantly more information on corporate web sites compared to the firms that are not listed in the XCORP. In addition, the results indicate that firm size and being listed in the XCORP are significant explanatory variables for the total disclosure score on the corporate web sites, while industry and profitability are not.Research limitations/implicationsSince the study was conducted on a sample of listed companies on the ISE, the findings are not necessarily representative of non‐listed companies.Originality/valueThe study contributes to the scarce literature on internet reporting in developing countries and it incorporates the XCORP in the predictors of information disclosure level on corporate web sites.

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Section: Discussion and Analysis Of The Resultsmentioning

confidence: 99%

Determinants of corporate reporting on the internet

Uyar

2011

Managerial Auditing Journal

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“…Within each category, the specific CSR activities the companies engaged in were analyzed including the nature and adequacy of the reporting. Papaspyropoulos et al (2010) note that researchers have used different approaches in order to test the quantity and quality of CSR reporting such as the five‐point scale (Van Staden and Hooks, 2007), the number of sentences (Hughes et al , 2009) or the number of words (Neu et al , 1998). In the present research, the type of CSR themes that were reported, the coverage of the themes in terms of sentences/ pages and the comprehensiveness of the information were analyzed as was done by several prior studies (e.g.…”

Section: Methodsmentioning

confidence: 99%

CSR reporting among Zimbabwe's hotel groups: a content analysis

Nyahunzvi

2013

International Journal of Contemporary Hospitality Management

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PurposeThe purpose of this paper is to determine the nature and adequacy of corporate social responsibility (CSR) reporting among Zimbabwe's hotel groups.Design/methodology/approachContent analysis was used to examine websites, annual reports and mission statements of Zimbabwe's hotel groups.FindingsZimbabwe's hotel groups gave primacy to financial performance rather than social and environmental themes in their CSR reporting. In comparative terms, the hotel groups lag behind some of their developed world's counterparts in CSR reporting.Research limitations/implicationsFuture studies may examine the actual CSR practices adopted by Zimbabwe's tourism and hospitality sector. Research efforts should also be directed towards producing a framework to guide the effective design of CSR dedicated pages on corporate websites.Practical implicationsThe research findings suggest that CSR initiatives and reporting are still a peripheral issue among Zimbabwe's hotel groups. A need for legal compulsion and third party verification to enhance the hotel groups' CSR reporting was identified. Further, the crafting of CSR policies and their institutionalization are complementary moves that should be adopted by the hotel groups.Originality/valueThis is perhaps one of the first papers exploring CSR reporting in the Zimbabwean hospitality context in particular, and the developing world in general. It is hoped that this paper stimulates further research involving the CSR practices and reporting of the entire tourism and hospitality supply chain in the developing world context.

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“…Accounting information is the basis for decision making (CHEUNG, JIANG, TAN, 2010). Therefore, information is demanded to be relevant to decision making (ARYA, MITTENDORF, 2007;DONG, STETTLER, 2011;HUGHES, SANDER, SNYDER, 2009). The relevance of accounting information requires open action in presenting information about the financial condition of the organisation to users (PATEL, DALLAS, 2002).…”

Section: Accounting Information Systemmentioning

confidence: 99%

Management financial behaviour for church during the Covid-19 pandemic

Yuesti¹,

Adnyana²

2021

Laplage

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This study aims to explore the application of the Tahir Ilahi behaviour concept, which the researchers themselves discovered in 2014, to the Covid-19 pandemic, whose end remains unknown. This study was conducted in Bali, Indonesia with 748 respondents. The analytical tool used to determine the relationship between variables is SEM–PLS. The results showed that the variables ‘safety and blessings’ and ‘misbehaviour’ had a positive effect on Tahir Ilahi and the accounting information system. These two variables had a positive effect on the presentation of financial statements. Tahir Ilahi and the accounting information system are able to mediate the relationship between the two variables with the presentation of financial statements.

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Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance

Cited by 19 publications

References 16 publications

Determinants of corporate reporting on the internet

Determinants of corporate reporting on the internet

CSR reporting among Zimbabwe's hotel groups: a content analysis

Management financial behaviour for church during the Covid-19 pandemic

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