Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial Statements
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- Type
- article
- Published
- 2014-01-01
- Cited by
- 2
- References
- 28
- OpenAlex
- https://openalex.org/W5921471
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:166708514
Keywords
Business, Accounting, Commission, Equity (law), Finance
References
- A Better Framework: Reforming Not-for-Profit Regulation
- Financial Reporting by Private Companies: Analysis and Diagnosis
- Disclosure level and the cost of equity capital.
- Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies
- Reporting Entity Concept: A Case Study of the Failure of Principles-Based Regulation
- The Role of Big 6 Auditors in the Credible Reporting of Accruals
- Responses by Australian Auditors to the Global Financial Crisis
- Auditor brand name reputations and industry specializations
- Determinants of Auditor Choice: Evidence from a Small Client Market
- The quality and conservatism of the accounting earnings of local governments
- Perceived Auditor Quality and the Earnings Response Coefficient.
- The Relation Between Earnings and Cash Flows
- Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century
- Issues in the Australian differential reporting debate
- EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
- Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control
- Accounting Quality and Debt Contracting
- What do we know about audit quality
- Accounting Choice, Home Bias, and US Investment in Non-US Firms
- Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
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