qualitative characteristics results in a 21-item index. Using 231 annual reports from companies listed at US, UK, and Dutch stock markets in 2005 and 2007, we test our compound measurement tool on internal validity, inter-rater reliability (Krippendorff’s alpha) and internal consistency (Cronbach’s alpha). Our findings suggest that the measurement tool used in this study is a valid and reliable approach to assess the quality of financial reports. The measurement tool contributes to improving the quality
Words: 13269 - Pages: 54
Teaching the Analysis of Financial Statements Author(s): Grant Osborn Source: The Journal of Insurance, Vol. 28, No. 2 (Jun., 1961), pp. 35-39 Published by: American Risk and Insurance Association Stable URL: http://www.jstor.org/stable/250723 . Accessed: 13/07/2013 13:30 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers
Words: 2733 - Pages: 11
Issue: 1a) Are the disclosures in the Swiss annual report really unnecessary? 1b) what social, economic, and institutional factors in Switzerland Might be causing the inclusion of these disclosures? 1c) Describe on of the differences in financial reporting between a Swiss company and the reporting in another country? Facts: Rob Carpenter senior manager at a prestigious accounting firm, recently transferred to the international division of acquisition and mergers. Mr. Carpenter was recently
Words: 1852 - Pages: 8
market participants as it covers processes from verification, the determination of information for the publication and communication. Quantitative and qualitative corporate information is then disseminated through various periodic reports such as the annual and quarterly reports, other disclosures and through various media or other stakeholder engagement sessions. In this context, the quality of disclosures can be assessed in terms of how useful the information provided is in assisting investors and other
Words: 943 - Pages: 4
Introduction: Financial Statement Analysis is used by interested parties such as inventors, creditors, and management to evaluate the past, current and projected condition and performance of the firm. Its analysis helps user make better desiccations. Ration analysis is the most common form of financial analysis. It provides relative measures of the firm’s conditions and performance. Horizontal analysis and Vertical analysis are also popular forms. Horizontal analysis is used to evaluate the trend
Words: 2258 - Pages: 10
this annual report on Form 10-K of "Prestige Investments"; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report; 3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly
Words: 397 - Pages: 2
Note to the user: This Word document provides a structured template for preparing your responses to the questions in the annual report project. If you did not purchase the workbook you are not permitted to use this template. INTRODUCTION TO THE CORPORATE ANNUAL REPORT: A Business Application with IFRS Content 3rd edition Copyright 2011 by Applied Accounting Analytics. All rights reserved. Reproduction or translation of this book beyond that permitted by the applicable copyright
Words: 1739 - Pages: 7
* Describe procedures your organization has in place to ensure ethical behavior * * “We have always believed the way to build a great, enduring company is to strike a balance between profitability and a social conscience”. The Business Ethics and Compliance program for Starbucks was also created to ensure the traditions and character that Howard Schultz had envisioned for this company. This program provides resources to help partners make ethical decisions at the workplace (Starbucks
Words: 383 - Pages: 2
faces, 22 relates to patent infringements. One litigation involves a subsidiary of Amazon. The claim by litigants is that the subsidiary failed to disclose that the underwriters allegedly solicited and received excessive commission from investors. The report identifies two lawsuits of failure to remit sales and use taxes, and one international lawsuit pertaining to failing to pay tariffs on digital media. The final lawsuits
Words: 625 - Pages: 3
Published 2010 The Institute of Chartered Accountants of Scotland © 2010 ISBN 978-1 904574-14-9 EAN 9781904574149 This book is published for the Research Committee of The Institute of Chartered Accountants of Scotland. The views expressed in this report are those of the authors and do not necessarily represent the views of the Council of the Institute or the Research Committee. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this
Words: 14662 - Pages: 59
