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The Relationship Between Integrated reporting and financial reporting

Management Studies 2014年第7期2卷 465-478页

作者： Ipek Turker A.R Zafer Sayar Istanbul University Istanbul Turkey TOBB Economy and Technology University Ankara Turkey

With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. financial reporting just focuses on a portion of the company＇s status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained： the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.

关键词： integrated reporting financial reporting sustainability reporting social responsibility reporting environmental reporting

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The web-based financial reporting adopted by the listed companies in the Athens Stock Exchange

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Journal of Modern Accounting and Auditing 2009年第7期5卷 7-20页

作者： Anargiridou C. Despina Papadopoulos L. Demetrios Accounting and Finance Department University of Macedonia Thessaloniki 54006 Greece

Web-based corporate reporting is the provision of financial information through the Internet. Other companies prefer to disclose their financial information in order to satisfy their investors and to attract new ones while others prefer to provide as less information as possible. The purpose of this paper is twofold： first it provides a critical examination of the main reporting criteria followed by the Greek listed companies, in order to point out how many of these companies present these criteria. Second, it considers how the industry sector of the listed companies or their capitalization category is related with their disclosure degree of financial reporting.

关键词： financial reporting web-based reporting voluntary disclosure capitalization category industry sector

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The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

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Journal of Modern Accounting and Auditing 2013年第3期9卷 305-320页

作者： Gianluca Ginesti Riccardo Macchioni Giuseppe Sannino Maria Spano University of Naples "Federico II" Napoli Italy Riccardo Macchioni Giuseppe Sannino Second University of Naples Capua Italy Second University of Naples Capua Italy University of Naples "Federico II" Napoli Italy

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International financial reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

关键词： management commentary (MC) International Accounting Standard (IAS) International financial reporting standard (IFRS) narrative disclosures financial reporting

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The accounting valuation of bank stocks in Europe

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Journal of Modern Accounting and Auditing 2009年第1期5卷 49-62,66页

作者： Dimosthenis Hevas Georgia Siougle Christos Staikouras Department of Accounting and Finance Athens University of Economics and Business Athens 10434 Greece

In this study we examine the validity of the earnings-book value capitalization model in the pricing of bank stocks in Europe. We perform cross-sectional tests using a sample of banks operating in 21 European Union countries. We split our sample into code and common law countries to control for the influence of the financial reporting system upon the pricing of earnings and book value. Our empirical findings suggest that disaggregating total reported clean surplus income into reported gains and losses from securities and other income increases the explanatory power of the accounting valuation model. Indeed, reported gains and losses from securities are priced lower than other income, irrespective of whether the financial reporting system is classified as a code or a common law system, probably because the market considers the former as a less stable source of income. Additionally, we observe that the pricing of both earnings and book value is influenced by the financial reporting system. We conclude that earnings announced under a common law financial reporting system are priced differently from those reported under the respective code law system. Finally, we provide evidence that comprehensive and dirty surplus income are two value relevant variables for banks reporting earnings under the code law system, although dirty surplus income is priced lower than clean surplus income.

关键词： value relevance financial reporting capital markets banking sector

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Corporate Internet Disclosure in the Arabian Gulf： An Empirical Examination of Determinants and Attributes

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Journal of Modern Accounting and Auditing 2014年第7期10卷 747-763页

作者： Mohamed A. K. Basuony Ehab K. A. Mohamed Ahmed F. Elbayoumi American University in Cairo Cairo Egypt German University in Cairo Cairo Egypt Cairo University Cairo Egypt

This paper investigates and reports on the extent and nature of corporate internet disclosure and the determinants of internet financial disclosure （IFD） by companies listed in three Gulf Corporation Council （GCC） countries. This paper uses data from 207 listed companies in Muscat Securities Market （MSM）, Dubai financial Market （DFM）, and Qatar Exchange （QE）. Binary logistic regression analysis is used to examine the determinants of IFD. Kruskal-Wallis test is used to examine the differences in disclosure characteristics among the three countries. The results of this study reveal that firm size is the major factor influencing intemet financial reporting in the GCC. The results reveal that the three countries differ significantly in all the disclosure attributes with the exception of the existence of email link. This paper extends the stream of research that confirms the widespread use of internet in disclosing financial information. The results are consistent with previous literature that corporate size is a major determinant of internet financial reporting. This paper provides insights into corporate internet disclosure in the GCC that will benefit all stakeholders with an interest in corporate reporting in this important region of the world.

关键词： internet financial reporting disclosure Oman United Arab Emirates (UAE) Qatar Middle East Gulf Corporation Council (GCC)

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The extent of voluntary disclosure in an emerging capital market： The case of Jordan

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Journal of Modern Accounting and Auditing 2010年第10期6卷 39-51页

作者： Wasim K. Al-Shattarat Ayman E. Hadda Osama M. Al-Hares College of Business Administration Gulf University for Science and Technology （GUST） PO Box 7202 Hawally 32093 Kuwait Division of Business and Economics The American University of Kuwait Safat 13034 Kuwait

This study evaluates the extent of voluntary disclosure in the annual reports of non-financial companies listed at the Amman Stock Exchange （ASE） for the year 2006. The study adopts the disclosure index suggested by Haddad, AI-Shattarat ＆ Nobanee （2009） and evaluates the voluntary disclosure for the Jordanian companies for the year 2006 at three levels： the first provides a description and analysis of the overall voluntary disclosure; the second covers the extent to which each individual item of information is disclosed; the third covers the type of information （e.g., financial information, historical information, management discussion）. The results of the study reveal that there was a considerable variation in the disclosure of the index items and also among the listed companies. On average, a company disclosed about 28.95% of the items applicable to it, and only six out of the 53 companies received disclosure scores greater than 50%. It was also found that 50 items out of 62 items included in the index had a disclosure below 50%, and 10 items had disclosure of less than 10%. With respect to the evaluation of different types of information, the analyses indicated that the category of the background information, the category of financial ratios and the category of management discussions were better disclosed in corporate annual reports than the other types of information.

关键词： financial reporting voluntary disclosure Jordan

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Evaluation of the Impact of International Accounting Standards Board （IASB） Framework Concepts on the Public Accounting Profession

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Journal of Modern Accounting and Auditing 2014年第3期10卷 327-332页

作者： Zivanai Mazhambe Midlands State University Gweru Zimbabwe

Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International financial reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.

关键词： Intemational Accounting Standards Board (IASB) public accounting financial reporting conceptualframeworks

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Possible Directions of Applications of IAS/IFRS in Kosovo and Comparative Aspects

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Chinese Business Review 2012年第4期11卷 394-401页

作者： Nexhmie Berisha-Vokshi University of Prishtina Prishtina Kosovo

Current accounting development in Kosovo is estimated to be relatively good, which always constituted in terms of maintenance, improvement and facilitate of financial reporting system for all business entities within this system In recent years, Kosovo experienced rapid development in economic and social aspects, along with all effects and other changes, which has occurred in the development of accounting and financial reporting system. Accounting requirements are already addressed to the business community for keeping proper accounting in accordance with existing intemational and Kosovar standards. In recent years in Kosovo, we notice an increase of enterprises in the number, especially private enterprises, which have highlighted the great necessary to have such information, who had been a major help for their managers. With this, the accounting gets a new role, becoming the information that flows from that decisive leadership bodies. But the changing of role of accounting must be accompanied by measures to ensure its retention in accordance with the requirements and new conditions created

关键词： accounting standards financial information financial statements financial reporting

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The Usefulness of the SMEs＇ Accounting Information

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Journal of Modern Accounting and Auditing 2012年第10期8卷 1407-1418页

作者： Nahariah Jaffar Zarehan Selamat Norhazlin Ismail Hamsatulazura Hamzah Multimedia University Cyberjaya Malaysia

This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.

关键词： small- and medium-sized enterprises (SMEs) financial reporting usefulness accounting information

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financial statements in less developed countries： What do preparers demand？

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Journal of Modern Accounting and Auditing 2009年第9期5卷 12-20页

作者： Yafiian Ali Mohammad Mirshekary Soheila School of Accounting Victoria University Footscray Park Campus Melbourne 8001 Australia Deakin Business School Deakin University Burwood 3125 Australia

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts： the first addressing attitudes of professional accountants toward annual financial reports generally; the second, more specifically measuring the importance of the information items to preparers. Our results suggest that the independent auditor is the most influential group in decision-making processes. As in many developed countries, the auditor＇s report and the regulatory framework are considered to have a major influence on financial reporting practices. Preparers believe that a lack of knowledge of external users＇ needs and lack of reporting standards and accepted accounting principles are the main concerns with corporate financial reports in Iran. The results showed that the balance sheet, auditors＇ report, and income statement in that order are the three most important parts of the annual reports.

关键词： financial reporting preparers' perceptions corporate disclosure application of information developing economies Iran

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