Now showing items 1-2 of 2
International practices, beliefs and values in not-for-profit financial reporting.
Financial reporting is an important aspect of not-for-profit organisations’ (NPOs') accountability discharge, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing ...
Corporate financial disclosure measurement in the empirical accounting literature: a review article.
This paper develops a framework for corporate financial disclosure measurement to identify and evaluate measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a ...