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Cornelis T. van der Lugt,Nadia Mans-Kemp
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu...
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Estibaliz Goicoechea, Fernando Gómez-Bezares and José Vicente Ugarte
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited p...
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Mattheus T. Mey,Christiaan Lamprecht
AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest,...
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Yohan An
Pág. 82 - 87
The purpose of this paper is to analyze earnings quality over the twelve years. We measure earnings quality as two types of dimensions: 1) decision usefulness and 2) stewardship (or accountability) based on the conceptual framework of the International F...
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Elda du Toit,Frans Vermaak
AbstractSome prior studies have investigated using analyses of financial statements to reveal companies? financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregular...
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Soegeng Soetedjo
Pág. 343 - 358
The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must ...
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