An effort to tighten rules on earnings disclosures has largely failed, letting corporate managers legally front-run results.
The news rekindled a controversy among shareholders and corporate governance experts about Apple’s scant disclosures regarding the health of Mr. Jobs, a cancer survivor.
These disclosures have made journalists happy.
They consist of tests of details of transactions classes, account balances and disclosures, and substantive analytical procedures.
Additionally, this paper also provides two cases showing how the managements use disclosures to seek favorable stock prices on the exercise dates and on their selling dates.
However, the further study finds that the improvement only happened to non-financial information voluntary disclosures, not to financial information voluntary disclosures, which we …
The BBC’s annual report shows that there are at least 281 staff earning more than Mr Sleigh but who were not featured in the disclosures.
The disclosures are made in "How He Did It, 2008", in Newsweek's Special Election Project, a behind-the-scenes account of the presidential election produced the day after the polls closed.
We found that corporate social responsibility disclosures can significantly reduce the cost of equity financing, but no significant effect on debt financing cost.
Inadvertent disclosures by judges sometimes offer an extraordinary glimpse of the legal system's underbelly.
Shall observe the law and make disclosures expected by the law and the profession.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
Although firms' records cannot be used to bar them from bidding for contracts or winning them, they fear that the disclosures could create a stigma and prompt public lobbying against them.
The state of Chinese research in low observables absorbent materials technology is not well understood in Western nations, as there have been no substantial official disclosures to date.
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