Before we proceed to the discussion and analysis, we observed that the recent trends of developments of CSR in Malaysia are as follows:- 1. There is a need to disclose the Corporate Social Responsibility Report (CSRR) in order to have a better governance and corporate transparency; 2. The issue concerning environment has been taken into account; and 3. Child-friendly Corporate Social Responsibility shall be considered. Through our observation and analysis, it can be said that the recent emerging
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Nike Inc. Disclosure Analysis The analysis of the disclosures in the company’s financial statement is important because it helps to know where the company currently stands at financially. Nike Inc. is the company that I will analyze which I will discuss the disclosure that are contained within the notes of Nike’s most recent financial statements which relate to cash and the cash equivalents, receivables, and the inventories of the company.” Nike Inc. is the world’s leading innovator in the athletic
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Sarbanes-Oxley Act of 2002 Analysis ACC561 May 15, 2015 Sarbanes-Oxley Act of 2002 Analysis The American government has taken significant measures to protect the public from fraud with-in corporations. Many federal laws have been enacted, regulatory bodies created and empowered to monitor and enforce those laws. The Sarbanes-Oxley Act, (SOX), of 2002 was an attempt to address several violations to the public trust from corporations that continued to occur despite the previous attempts to govern
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Introduction This paper aims to investigate the relationship between an analyst and a management and to see if there is a correlation between each of their actions. For example, managers tend to disclose and attribute outside negative factors as a way to explain a low profit period. If analysts believe in the explanation and deems it as plausible and truthful, they predict higher future earnings and stock valuations than if the managers had not provided an explanation. Similarly, if analysts found
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Commerce 4AF3 Accounting Theory Winter 2014 Course Outline Accounting and Financial Management Services DeGroote School of Business McMaster University Course Objectives This course is designed to give an overview of topics relevant to current accounting theory, research, standard setting and practice through relevant readings and by detailed examination of various accounting models. Instructor and Contact Information Name: HT Hao E-mail: haohorn@mcmaster.ca Office: DSB323
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Sustainability Reporting Guide, 2011). It seeks to improve the information content of financial reporting by supplementing that with non-financial information disclosed by the company. With the encouraged extension of companies’ reporting through disclosure of its ESG information, it is hoped that this will provide a more comprehensive and balanced view of a company’s performance. Sustainability reporting assumes greater significance today for a variety of reasons. Firstly, investors today do not
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Disclosure Analysis Paper ACC/422 December 3, 2012 Disclosure Analysis Paper Best Buy Co. Inc. is a publicly traded company. Best Buy is a multinational retailer of consumer electronics, computing and mobile phone products, entertainment products, appliances and related services. Best Buy Co operates retail stores and call centers and conduct online retail operations under a variety of brand names such as Best Buy (BestBuy.com, BestBuy.ca), Best Buy Mobile (BestBuyMobile.com), The Carphone
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well-esTAblished source of guidAnce for AudiTors. AddiTionAl direcTion hAs been provided by The iAAsb’s prAcTice AlerT AudiT considerATions in respecT of going concern in The currenT economic environmenT, issued in JAnuAry 2009. relevAnT To AccA QuAlificATion pAper p7 The recent global economic crisis, commonly referred to as the credit crunch, has provided many challenges for both the preparers and the auditors of published financial statements. For auditors, ISA 570, Going Concern is a well-established source
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1 pp. 26-50 http:// dx.doi.org/10.1108/17590811311314276 Khalid Al-Amri, (2015),"Takaful insurance efficiency in the GCC countries", Humanomics, Vol. 31 Iss 3 pp. 344-353 http://dx.doi.org/10.1108/H-05-2014-0039 Nor Aziah Abu Kasim, (2012),"Disclosure of Shariah compliance by Malaysian takaful companies", Journal of Islamic Accounting and Business Research, Vol. 3 Iss 1 pp. 20-38 http:// dx.doi.org/10.1108/17590811211216041 Access to this document was granted through an Emerald subscription
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