Running head: DISCLOSURE ANALYSIS PAPER Disclosure Analysis Paper Mandy Diaz University of Phoenix Michael Littlejohn ACC422 / Intermediate Financial Accounting II August 23, 2010 Disclose Analysis Paper The consolidated financial statements include the accounts of Wal-Mart Stores, Inc. and its subsidiaries. Significant intercompany transactions have been eliminated in consolidation. Investments in which Wal-Mart has a 40% to 60% voting interest and which Management control are
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Disclosure Analysis Paper General Motors, one of the largest cars and trucks manufacturer, is more than a century old and has a large scope of the industrial activities, mostly focusing on the motorized transportation with engineering and manufacturing to make all possible. GM was founded in 1908, by William Durant, as a holding company for Buick and McLaughlin Stocks. Global headquarters are located in Detroit, Michigan with manufactures located throughout 35 countries. GM designs
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Disclosures About CSR Practices: A Literature Review Kavitha W * and Anita P ** Corporate Social Responsibility (CSR) is now prominent and evident more than ever due to the emphasis laid on businesses regarding environmental, social and ethical issues. The level of CSR activities of the firms is made known to public only through the disclosures. This paper reviews the literature on CSR disclosures and the effect of these disclosures. There are various factors which determine the extent of
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reporting decisions made by Malaysian companies using the emergent stakeholder theory. Methodology/approach: The paper provides an illustration of how the descriptive, exploratory and explanatory type of research is entrenched with the objectives of the research and how the combination of quantitative (statistical regression and weighting/mean ranking) and qualitative (archival analysis, qualitative interviews) methods may enhance accounting research not only from results that corroborate. Findings:
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1 Introduction The primary purpose of this essay is to comparatively analyze information disclosure of intellectual capital in the UK and China, using the content analysis method on company annual reports. In contemporary society, the importance of intellectual capital (IC) and the popularity of using IC to value a company’s competitiveness have been increasing. The definition offered by the Chartered Institute of Management Accountants
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responsibility disclosure by Islamic banks: evidence from Gulf Cooperation Council countries Abdullah Awadh Bukair and Azhar Abdul Rahman Abstract Corporate social activities have become major subjects because of their effects on the quality life of citizens, in particular, and on the society at large. Therefore, today, there is an increase awareness of social responsibility due to the challenges meeting the financial institutions (particularly, Islamic banking) around the world. This paper examines
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Culture on International Banking Disclosures George Hooia* aGriffith University, Australia Abstract This paper investigates the influence of national culture on banking disclosures. Seventeen developed and developing countries with a representative sample of 37 listed domestic commercial banks were examined in 2004. Long-term orientation is found to be a non-significant cultural value with banking disclosures. The explanatory power for banking disclosures is found to be similar to the findings
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vulnerability handling and patch development process of Microsoft and Apple to better understand the security ecosystem. We introduce the 0-day patch rate as a new metric; being the number of patches a vendor is able to release at the day of the public disclosure of a new vulnerability. Using this measure we can directly compare the security performance of Microsoft and Apple over the last 6 years. We find global and vendor specific trends and measure the effectiveness of the patch development process of two
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Malaysia Abstract Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach – This is a cross sectional study that focuses on the information contained in the annual reports for year 2002/2003. This research uses content analysis as method to measure the extent CSR
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Human Resource Accounting Human Resource Accounting Literatur Review To measure human value as a part of the goodwill, HRA was introduced in the accounting literature in the 1960s (Flamholtz, 1985). In 1968 Brummet, Flamholtz & Pyle used the term “human resource accounting” for the first time. In 1973 the American Accounting Association’s Committee on Human Resource Accounting defined HRA as “the process of identifying and measuring data about human resources and communicating this information
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