A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting 1 Jason Zezhong Xiao. Cardiff University. UK xiao@cardiff.ac.uk Michael John Jones. Cardiff University. UK jonesm12@cardiff.ac.uk Andy Lymer. University of Birmingham. UK a.lymer@bham.ac.uk Abstract. This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire
Free Internet
|Economic Espionage Act | |Increased Innovation | | |Strong Financial Standing | | |World’s largest research organization |
Premium Strategic management Marketing Computer software
that uniform standards will produce uniform financial reporting will cause some problems in the practical operation of accounting. As stated in the case the IASB is facing serious challenges from its home front. This essay focuses on the discussion of impacts of the adoption of IFRS‚ such as effects of fair value accounting‚ which will be analyzed and clarified. keywords: International Accounting Standard Board (IASB); International Financial Reporting Standard (IFRS); Fair Value Accounting; Scientific
Premium International Financial Reporting Standards Financial statements
ASSIGNMENT ON MICROSOFT WORD What is Microsoft Word? Microsoft Word‚ or Word as it is commonly known‚ is a software application that allows you (the user) to perform word processing. You may use Word to create documents such as letters‚ invitations‚ term papers‚ flyers‚ resumes‚ novels‚ and much more! Microsoft Word is a proprietary word processor designed by Microsoft. It was first released in 1983 under the name Multi-Tool Word for Xenix systems. Subsequent versions were later written
Premium Microsoft Office Microsoft Microsoft Word
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 reporting
Premium International Financial Reporting Standards Greenhouse gas Corporate social responsibility
Prior to the evolution of computer software and eventually to the creation of electronic spreadsheets‚ accountants relied heavily on manual calculations for financial reports‚ budgetary projections‚ incomplete records accounting ect. As Ballantine explains‚ “much valuable time had been spent on repetitive calculations [...] if one or more input values were altered and the entire worksheet had to be recalculated manually.” (1991‚ p.204). Today the same logic behind manual worksheets apply but with
Premium Spreadsheet
regulations relating to financial accounting as rules that are developed by independent authoritative body to govern the preparation of financial statements which are accounting standards. Since decades ago‚ there have been arguments for and against the existence of accounting regulations. With a stance of pro-regulation‚ this essay is going to examine the reasons that financial accounting and reporting should be regulated and the merits of accounting regulations. Firstly‚ financial reports are normally
Premium Market failure Balance sheet Information asymmetry
A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
Premium International Financial Reporting Standards Generally Accepted Accounting Principles Balance sheet
Strategy Development at Castle Press Andy Bailey and Julie Verity The two cases‚ New Town Council and Castle Press‚ illustrate the process of strategy development within different organisational contexts. Both cases are based on the views of the strategy development process as seen by members of the respective top management teams. The Castle Press case describes how five members of the top management team view the process. Both cases are con structed around two general themes. The process
Premium Management Strategic management
Summary This report describes the network security training planned for the staff of Orchard Street Art Center. The training will be provided by Brookstone Network Consulting and will focus on new security requirements for the wireless network. Liability Insurance Requirements Network security training for all staff is required by the center’s liability insurance policy. As specified by our insurance carrier‚ Universal Pro Inc.‚ each staff member will be assigned to one of three training levels
Premium Insurance