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The Impact of Shareholder Activism on Financial Reporting and Compensation:The Case of Employee Stock Options Expensing
Shareholder Activism Shareholder Votes Stock Option Expensing Executive Compensation
2015/5/13
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC...
Corporate and Integrated Reporting:A Functional Perspective
Sustainability Sustainability Reporting Integrated Reporting Corporate Reporting
2015/4/29
In this paper, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform ...
The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
The Consequences of Mandatory Corporate Sustainability Reporting:Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
To provide you with an overview of the activities and projects
that collectively make-up the IASB’s Disclosure Initiative.
A Large-Scale Agent-Based Model of Taxpayer Reporting Compliance
Tax compliance tax gap agent-based modeling Repast MASON.
2014/8/8
This paper describes the development of the Individual Reporting Compliance Model (IRCM), an agent-based model for simulating tax reporting compliance in a community of 85,000 U.S. taxpayers. Design f...
Next Generation Online Channel Reporting for Banking and Investment Firms
customer relationship management financial services industry Financial firms improving customer interactions
2011/10/5
The article focuses on customer relationship management in the financial services industry. Financial firms must shift into a customer centric approach to achieve organic growth by improving customer ...
An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting
Examination Determinants Voluntary disclosure financial reporting
2011/8/21
The Sarbanes-Oxley Act (SOX) of 2002 requires principal officers to certify under oath to the veracity of information contained in Securities and Exchange Commission (SEC) filings and opine on the eff...
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
bank-oriented financial systems financial reporting rules investment efficiency
2011/8/20
Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from em...
Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements
Financial Crises Measuring Financial Fair Value
2011/8/20
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...
The Practice of Human Capital Reporting Among Australian Financial Institutions
intellectual capital human capital voluntary disclosure Australia
2010/10/18
Within the field of intellectual capital), human capital has received significant
emphasis. This paper examines the reporting of human capital performance in the
Australian banking sector, a context...
Intellectual capital reporting
intellectual capital knowledge economy reporting intangible assets
2014/3/10
The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capit...
SEC Announces Next Steps Relating to International Financial Reporting Standards
financial reporting foreign private issuers
2007/4/28
26 April 2007，Washington , D.C. , April 24, 2007 – Following up on its roundtable last month, the Securities and Exchange Commission today announced a series of actions it intends to take relating to ...