Journal of Accounting and Economics 31 (2001) 405–440 Information asymmetry‚ corporate disclosure‚ and the capital markets: A review of the empirical disclosure literature$ Paul M. Healy*‚ Krishna G. Palepu Graduate School of Business‚ Harvard University‚ Boston‚ MA 02446‚ USA Received 14 January 2000; received in revised form 16 March 2001 Abstract Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors
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10‚ 2013 Revision Self- Disclosure The main objective of human service professional is to help his clients. During assisting process‚ human services need to communicate very carefully with his/her client to establish the trust so that they can build up good relationship as a client and helper. It is obvious to client to disclose information about themselves to the human services with the hope to get solution for their problems
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| Improper Benefits‚ Improper Punishment | Changing the NCAA Rule Introduction There have been numerous allegations and citations of student-athletes receiving improper benefits in recent years‚ so many that the NCAA hasn’t been able to remain consistent in the punishment of these incidents. This is why I have decided to take on the challenge of looking at some of the major cases in student-athlete amateurism infringements to determine what needs to change in the NCAA’s handling of these
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Week 1 CheckPoint#2: Ramifications of Participation Contracts Kristina LaShon Collins HCR/230 February 23‚ 2012 Sean Willingham Week 1 CheckPoint#2: Ramifications of Participation Contracts Participation contracts can represent financial opportunities in many ways for providers as these contracts define what the providers’ responsibilities are within the medical relationship. Though one may argue that providers can only benefit from participation contracts when the insurer does not require
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Full Disclosure Full Disclosure Since there have been many different scandals since 2001‚ the government decided that it would be best for companies to fully disclose any material on the financial statements that could alter the way an investor perceives a company. If a company does not fully disclose some pertinent information on their financial statements‚ then it may lead an investor to think that the company is more financially stable than what it really is. The first thing a company needs
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Introduction This research is aim at examining the importance of financial reporting disclosures; as an element of the International Financial Reporting Standards Reporting (IFRS) in small‚ medium and large companies but before this can be done it is important that some key issues be understood or made simpler from the above topic. According to investopedia International Financial Reporting Standards (IFRS) it is a set of international accounting standards stating how particular types of transactions
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Full Disclosure Full disclosure is the reporting of any financial facts significant enough to influence the judgment of an informed reader. The Financial Accounting Board is responsible for establishing the rules and regulations in regards to a company providing full disclosure with their financial statements. The areas that are directly affected by the FASB include financial statements‚ notes to the financial statements and the supplementary information. Although these are the
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assignment 2 Self-disclosure Self-disclosure is both the conscious and subconscious act of revealing more about oneself to others. This may include‚ but is not limited to‚ thoughts‚ feelings‚ aspirations‚ goals‚ failures‚ successes‚ fears‚ dreams as well as one’s likes‚ dislikes‚ and favorites. Typically‚ a self-disclosure happens when we initially meet someone and continues as we build and develop our relationships with people. As we get to know each other‚ we disclose information about ourselves
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Chapter 5 Reporting and Disclosure Discussion Questions 1. Transparent financial reporting means that timely and accurate disclosures are made on all important matters affecting a company’s financial position and performance. It implies openness‚ communication‚ and accountability. Transparent financial reporting protects investors because nothing is hidden from them. Investors can better assess the risks of owning securities when information is truthful and complete. Transparent financial
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Topic 4 Japanese culture factors influenced the disclosure of financial information Introduction Japan is an unique oriental country in many aspects‚ especially in politics and economy‚ both western practices and traditional nationalism are coexisted in this country. The period 1890-1940 was just followed the Meiji restoration‚ and was typical in the history of Japan‚ at that time‚ Japan was on the way from a feudal country to a capitalistic country‚ called modernization. Many western practices
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