Sökning: "Gary M Cunningham"

Hittade 2 avhandlingar innehållade orden Gary M Cunningham.

  1. 1. Internet corporate reporting disclosure and transparency

    Författare :Saeid Homayoun; Gary M Cunningham; Luleå tekniska universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

    Sammanfattning : The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. LÄS MER

  2. 2. Group Accounting Across Borders

    Författare :Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Nyckelord :International accounting; consolidated reports; accounting regulation; income smoothing;

    Sammanfattning : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. LÄS MER