Journal of Financial Reporting最新文献_第10页

Do letters to shareholders inform or mislead? Insights from insider trading 给股东的信是传达信息还是误导?内幕交易的启示

IF 1.5

Journal of Financial Reporting Pub Date : 2018-10-01 DOI: 10.3280/fr2018-002004

E. Beccalli, Saverio Bozzolan, Enrico Laghi, M. Mattei

引用次数: 0

Greetings from the editor: Ten years of personal engagement in Financial Reporting 编辑问候:从事财务报告工作十年

IF 1.5

Journal of Financial Reporting Pub Date : 2018-10-01 DOI: 10.3280/fr2018-002001

Alberto Quagli

引用次数: 0

The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The “Special Relationship” with the AICPA 财务会计基金会和财务会计准则委员会的早期，1972年至1980年:与美国注册会计师协会的“特殊关系”

IF 1.5

Journal of Financial Reporting Pub Date : 2018-09-01 DOI: 10.2308/JFIR-52293

R. J. Swieringa

引用次数: 1

Reactions of Nonprofit Monitors to Financial Reporting Problems 非营利监督机构对财务报告问题的反应

IF 1.5

Journal of Financial Reporting Pub Date : 2018-09-01 DOI: 10.2308/JFIR-52292

Jeffrey J. Burks

引用次数: 0

Editor's Comment 编者评论

IF 1.5

Journal of Financial Reporting Pub Date : 2018-09-01 DOI: 10.2308/jfir-10636

R. Bloomfield

引用次数: 2

How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases 国际会计准则理事会在制定国际财务报告准则时如何使用概念框架?《国际财务报告准则第16号》(IFRS 16)的发展审查

IF 1.5

Journal of Financial Reporting Pub Date : 2018-08-01 DOI: 10.2308/JFIR-52232

H. Kabir, A. Rahman

引用次数: 6

IF 1.5

Journal of Financial Reporting Pub Date : 2018-02-01 DOI: 10.3280/FR2018-001001

F. Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni

{"title":"Related parties disclosure: Is a risk-based approach more effective?","authors":"F. Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni","doi":"10.3280/FR2018-001001","DOIUrl":"https://doi.org/10.3280/FR2018-001001","url":null,"abstract":"Following recent corporate scandals increased attention has been paid to Relat-ed Party Transactions (RPTs), since they have often played a central role in abuses and frauds. Regulators have consequently been obliged to strengthen current regu-lations, introducing new bans and requirements aimed at guaranteeing the substantial and economic fairness of RPTs and a proper level of transparency. This reaction is due to the high inherent risk of these transactions and because companies in crisis tend to resort to this type of operation. In Italy, the regulations on RPTs were completely revamped in 2010. The material RPTs that have to be disclosed through an ad hoc communication were defined by former regulations through qualitative criteria, whereas now a quantitative approach is used in order to reduce subjectivity. The initial results of the new regulations show that a higher number of RPTs has been disclosed to the market, thus improving transparency, but the effects of RPTs remain unreported in Income Statements. Through an online questionnaire this paper, starting from previous research, in-vestigates potential improvements supported by independent directors involved in the RPT evaluation process. These independent Directors are uniquely placed to shed light on the experience of the initial years of application of the new Regula-tion, which may help lawmakers, after the lengthy initial consultation process, in-evitably influenced by divergent (and non-independent) interests without the bene-fit of the hindsight that is now available. It is to be hoped that lawmakers will take note of these results and fine-tune the regulations accordingly, without necessarily abandoning the quantitative approach, in order to increase the transparency of the information made available on RPTs.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89544665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A theoretical contribution to 21st Century problems in financial reporting 对21世纪财务报告问题的理论贡献

IF 1.5

Journal of Financial Reporting Pub Date : 2018-02-01 DOI: 10.3280/FR2018-001002

D. Alexander, Roberta Fasiello

{"title":"A theoretical contribution to 21st Century problems in financial reporting","authors":"D. Alexander, Roberta Fasiello","doi":"10.3280/FR2018-001002","DOIUrl":"https://doi.org/10.3280/FR2018-001002","url":null,"abstract":"The Italian tradition known as ‘Economia Aziendale’ is longstanding and well known in Italy. It broadly spans the 20th Century, with its apotheosis appearing in the 1920s with Gino Zappa. It is not very well-known elsewhere. Its logical conclusions for financial reporting are not applied in practice in Italy, and indeed never have been. They are not applied in the (very different) field of IFRS and European Directive requirements either. Our research question is to investigate the proposition that they significantly should be so applied. Our key area of study, therefore, is the complex and multi-faceted problem of income measurement and asset valuation, valuation issues in short. In order to properly investigate these considerations, we present a thorough survey of the theoretical development and arguments of the EA tradition, showing its logicality and usefulness, and contrasting these effects with the present-day regulatory systems. This forms the major theoretical element of the paper. In summary, therefore, the paper could be characterised as an analytical presentation of major theoretical arguments, with significant application to the real world of today and tomorrow. The EA tradition is not new. But we demonstrate its current relevance, and expose it to an international audience.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86036612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting 会计概念的转变:将财务报告的边界概念移植到非财务报告

IF 1.5

Journal of Financial Reporting Pub Date : 2018-02-01 DOI: 10.3280/FR2018-001005

Laura Girella, Mario Abela, E. Ferrari

{"title":"Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting","authors":"Laura Girella, Mario Abela, E. Ferrari","doi":"10.3280/FR2018-001005","DOIUrl":"https://doi.org/10.3280/FR2018-001005","url":null,"abstract":"In 1998 Miller, in his paper titled \"The margins of accounting\" observed that \"By looking at the margins of accounting, we can understand how this influential body of expertise is formed and transformed\" (Miller, 1998: 618). Drawing on this analogy, the boundaries of reporting and the ways these are defined and re-defined, as a consequence of the relationships organisations form with other entities from time to time, and their substantive nature provide insights about the business and its business model. Accordingly, an examination of reporting boundaries helps to better understand and appreciate the objective of an organisation, the logic that underlies its business model and how that is ‘reflected’ and communicated through the reporting entity’s financial statements - which may or may not align with the boundaries of the ‘organisation’. Despite the relevance of reporting boundaries as a critical aspect of the accounting discipline, it remains a relatively unexplored area in the literature. Accordingly, the aim of this work is to offer an initial overview on how the boundaries of reporting have (not) changed in response to the broadening scope of reporting to address both financial and ‘non-financial’ information (e.g. sustainability, governance and intangibles) and attempts to promote greater integration between both sets of information (IIRC, 2013). In particular, the analysis draws on the interpretative schemes of Zambon (1996) and Zambon and Zan (2000) and is combined with the concept of ‘transplantation’. The manner in which reporting boundaries are defined for both financial and non-financial reporting is investigated and compared. This comparison enables similarities and differences between the definition of the ‘reporting boundary’ to be problematised and explored for both financial and non-financial reporting.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91105299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements IFRS 8的潜力:管理层的“定制化”、子公司的相关性和单独的财务报表

IF 1.5

Journal of Financial Reporting Pub Date : 2018-02-01 DOI: 10.3280/FR2018-001004

A. Cuccia

{"title":"Potential of IFRS 8: Managerial \"customization\", relevance of subsidiaries and separate financial statements","authors":"A. Cuccia","doi":"10.3280/FR2018-001004","DOIUrl":"https://doi.org/10.3280/FR2018-001004","url":null,"abstract":"Nowadays companies are engaged in an increasingly competitive and global arena, where informational imbalances between companies and investors might be seen as a constraint to the correct functioning of markets. Breakdown of infor-mation by segments might be seen as an attempt to intercept different information needs about each circumscribed area of economic activities individually identified within entity-group. This paper is first intended to figure out, by resorting to practical examples, the effects of full management approach on IFRS 8 segment reporting structure. Then, in the light of the state of art arising from IFRS 8 Post-Implementation Review and the latest criticisms, in order to guarantee its useful-ness, it calls for a more awareness of the multi-faceted nature of segment reporting as a planning and control tool. Besides, merit of segment reporting is to recovery subsidiaries data elided within the consolidated financial statements. Following this perspective, separate financial statements, depicting subsidiaries in terms of in-vestments and profits and losses flowing respectively into balance sheet and in-come statements, is bound to provide a synthetic overview of all the business areas occupied by entity-group.","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84822432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0