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1 sty 2024 · Corporate digital transformation has a positive impact on financial disclosure and innovation efficiency. Abstract. This paper takes the data of 2114 listed enterprises in Shanghai and Shenzhen A-share markets from 2010 to 2022 as samples for empirical analysis.
1 mar 2012 · This paper examines the relationship between the readability of the CD&A section in proxy statements and management motives to obfuscate executive compensation disclosures. Using the CD&As in...
26 cze 2020 · Introduction. Understanding how accounting affects real decisions of managers and other stakeholders has been the focus of a large number of research papers. The charge of this paper is to focus on a subset, but still very sizeable, area of the literature, specifically the real effects of financial reporting on investing and financing decisions.
27 gru 2023 · A Capital Dividend Account (CDA) is a tax-efficient mechanism within the Canadian tax system, specifically designed for private corporations. Established by the Income Tax Act, the CDA allows Canadian private corporations to distribute tax-free capital dividends to their shareholders.
Information is material—and therefore has relevance—if its omission or misstatement could influence the economic decisions of users made on the basis of the financial statements. Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement.
11 lut 2020 · Notwithstanding these limitations, our results provide initial evidence that KAM disclosures have a positive impact on managers' reporting behavior; therefore, they are interesting for auditors, preparers, financial statement users, and standard setters alike.
Consistent with the financial capability conceptual framework and institutional theory, CDAs hold the potential to significantly positively impact financial well-being through financial knowledge and skills combined with access to beneficial financial products and services that result in saving behavior and assets.
