... al. and Scapens et al., the paper's findings show evidence of financial reporting domination on managerial accounting information in the UAE. Locating such results in a UAE companies social and institutional context, the paper reveals that the activities of regulators and accountancy...

... empirical analysis of CSER. This section provides the hypotheses and their developments. Prem Lal Joshi can be contacted at: joshi@buss.uob.bh © Emerald Group Publishing Limited 2009 Information disclosure Financial reporting Multinational companies Internet Corporate governance...

...) that occurred between January 1, 1997 and June 30, 2002 is analyzed. The data and the relevant literature are used to examine the roles of companies, auditing firms, and the Security and Exchange Commission (SEC) in the financial reporting process and show how they are involved in prompting restatements...

... the “financial highlights” section in annual reports provides those information items that are considered as “highlights” by investors. Bikram Chatterjee can be contacted at: bchatter@csu.edu.au © Emerald Group Publishing Limited 2007 Financial reporting Annual reports Users studies India...

... Financial reporting Financial performance Business environment Malaysia Accounting standards The incentive to provide segmental information disclosure in order to reduce information asymmetry is restricted by the existence of relevant proprietary costs. First, the costs of preparing...

... stockholders. 9 The International Financial Reporting Standard No. 27 (IFRS 27) applies the parent company criterion to define minority interest as that portion of the profit or loss and net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries...

..., existence of audit committee, and auditor‐type are consistently positively related to the extent of corporate mandatory disclosure. Further research opportunities are suggested. © Emerald Group Publishing Limited 2005 New Zealand Financial reporting Disclosure Legislation Accounting standards...

... importantly than the other groups is perhaps because creditors in Saudi Arabia are in a much stronger position to demand formal information from companies. © Emerald Group Publishing Limited 2004 Saudi Arabia Disclosure Financial reporting Financial information Perceptions IJCM Vol. 14, No.3...

... is suggested in other industry sectors to examine if the results are consistent across industry sectors. Malaysia Disclosure Environmental management Corporate social responsibility Financial reporting Annual reports © Emerald Group Publishing Limited 2004 IJCM Vol. 14, No. 1, 2004 44...