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Keywords: Content analysis
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (2): 228–245.
Published: 25 December 2020
... financial years from 2015–2016 to 2017–2018, with 60 firm-year observations. A manual content analysis based on a structured integrated reporting disclosure index (IRDIN) measures the extent of disclosure in the corporate annual reports. The practical model consists of the dependent variable IRDIN...
Journal Articles
Adoption of principle-based IFRS and intercompany comparability of operating performance
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2020) 5 (2): 341–352.
Published: 28 July 2020
.../methodology/approach Using content analysis on 125 annual financial statements of 25 companies from five industries listed on the Dhaka Stock Exchange in Bangladesh, this study reports that only the sole adoption and application of principle based IFRS cannot ensure ultimate intercompany comparability...
