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An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting
Examination Determinants Voluntary disclosure financial reporting
2011/8/21
The Sarbanes-Oxley Act (SOX) of 2002 requires principal officers to certify under oath to the veracity of information contained in Securities and Exchange Commission (SEC) filings and opine on the eff...
The voluntary disclosure of the value added statement in annual reports of Italian listed companies
value added statement annual reports voluntary disclosures Italian listed companies
2014/4/1
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic m...
Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
intellectual capital valuation reporting voluntary disclosure
2010/10/18
Many commentators have identified the pivotal role of intellectual capital in the
valuation of firms and the determination of their future earnings. Innovation in voluntary
disclosure of intellectua...