... personal characteristics is more readily available than for smaller firms. We gathered financial expertise data from several sources. We used firm 10‐Ks (annual reports submitted to the SEC) to identify the name of the principal financial officer who certified each firm's financial report and the number...

... standards Financial reporting Financial control The State Audit Institution (SAI) (1977) was set up as an independent authority under the Federal Law of November 7, 1976. SAIs are organizations responsible for auditing government revenues and expenditures. Their main aim is the supervision...

... of investors); the scarcity principle approach (by creating the fear of lost opportunities); reputation assurance (or the use of reputation damage costs) and so on. © Emerald Group Publishing Limited 2010 Annual reports United Kingdom Financial reporting Narratives Narrative reporting...

..., they fulfill the listing requirements in addition to the requirements of the Banking Companies Act, 1991. For companies, adoption of the SEC's guidelines is voluntary for few items in addition to other mandatory disclosure requirements. Corporate financial reporting in Bangladesh is mandatory[1] and focused...

... to demonstrate control over financial reporting. In the UK, dealing with this has led to a boom in consulting income for companies such as Parson Consulting. There are around 400 companies affected, with an average of around 30 people in each working on compliance – roughly 12,000 jobs. Sarbanes‐Oxley also looks...

... or of the half‐yearly report. The Model Code also prohibits a director from dealing in the company's securities at any time when he is in possession of unpublished price‐sensitive information. © Emerald Group Publishing Limited 2006 Financial reporting Fraud Law enforcement Disclosure...

...‐to‐digest format. © Emerald Group Publishing Limited 2006 Assets valuation Intellectual property Financial reporting Debts United Kingdom United States of America Over the past decade, intellectual property (IP) has become a key concern of CEOs, CFOs and their advisors. In the US...