Originality/value – The value of the paper is that it studies the problems of the lack of transparency in financial reporting. ... Off balance sheet finance; Accounting standards; Financial reporting.
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www.emeraldinsight.com/Insight/ViewContentServlet?Filen...
www.emeraldinsight.com/Insight/ViewContentServlet?Filename=Published/EmeraldFullTextArticle/Articles/3150040102.html
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The group – a joint advisory group of the Financial Accounting Standaards Board and International Accounting Standards Board – debated tradeoffs and commonalities between "financial stability" objectives and "transparency" objectives vis-à-vis financial reporting, and discussed whether and how fair-value...
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www.financialexecutives.org/eweb/dynamicpage.aspx?site=...
www.financialexecutives.org/eweb/dynamicpage.aspx?site=_fei&webcode=fnr_detail&key=be59105e-91fb-4f8a-a745-05b538f5c370
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The Quest for Transparency in Financial Reporting; Should International Financial Reporting Standards Replace U.S. GAAP? ... The quest to acquire such a set of standards is behind the International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB). IFRS is making an...
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www.nysscpa.org/printversions/cpaj/2006/906/p30.htm
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Mr. Chairman and Members of the Subcommittee, I am pleased to submit a statement regarding the issue of earnings guidance, addressed at your hearing entitled "Fostering Accuracy and Transparency in Financial Reporting." My name is Candace Browning, and I am the Head of Global Securities Research & Economics for...
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www.scribd.com/doc/19370228/Candace-Browning-Statement-...
www.scribd.com/doc/19370228/Candace-Browning-Statement-to-the-US-Subcommittee-on-Capital-Markets-Insurance-and-Govt-Sponsored-Entities-on-Fostering-Accuracy-and-Transparency-in
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Enhanced Business Reporting ... Private Company Financial Reporting ... Peer Review Transparency...
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www.aicpa.org/pubs/cpaltr/jul_aug2002/secissues.htm
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In 2005, the FFIEC launched the first large-scale XBRL reporting effort by creating a system called the Central Data Repository (CDR). The goal of the CDR project was to improve the transparency and accuracy of financial reporting received from more than 8,000 U.S. domestic banks that are required to file Call Reports.
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www.information-management.com/infodirect/2008_81/10001...
www.information-management.com/infodirect/2008_81/10001684-1.html
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The new EU Transparency Directive which came into force on the 20 January 2007 will force listed companies throughout Europe to report in accelerated timescales. ... periodic financial reporting, including new requirements for quarterly reports, a new regime for disclosure of major shareholdings; and new requirements...
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www.fsn.co.uk/channel_financial_reporting/eu_transparen...
www.fsn.co.uk/channel_financial_reporting/eu_transparency_directive_will_force_listed_companies_in_europe_to_accelerate_their_fast_close.htm
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Special Issue on: "Financial Reporting, Transparency and Corporate Governance: Issues in Volatile International Markets"; ... Papers are invited for a special issue on how corporate governance developments in the past decade have changed the face of corporate financial reporting and transparency.
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www.inderscience.com/browse/callpaper.php?callID=962
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The Chinese Ministry of Finance (MOF), who has the responsibility for regulating accounting matters in China, has set itself the objectives of fostering investors' confidence in financial information, increase transparency of financial reporting, and harmonize with International Financial Reporting Standards (IFRS),
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www.iasplus.com/china/01_02-e.pdf
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