Search for dissertations about: "Accounting scandals"

Found 3 swedish dissertations containing the words Accounting scandals.

  2. 1. Internet corporate reporting disclosure and transparency

    Author : Saeid Homayoun; Gary M. Cunningham; Luleå tekniska universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

    Abstract : The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. READ MORE

  4. 2. The extent and determinates of internet corporate reporting by Malaysian listed companies

    Author : Saeid Homayoun; Marita Blomkvist; Luleå tekniska universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

    Abstract : In response to the wave of well-publicized corporate scandals, firms in the US, New Zealand, Singapore and other countries have enhanced its transparency via adoption of Internet technology that provides a new way for firm to make continuous disclosure of corporate information. This is an important and emerging financial reporting issue worldwide as more public listed firms now executive their transaction and events online and prepared online and real-time financial reports. READ MORE

  5. 3. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

    Author : Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

    Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE