英语论文网

留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 论文寄售中心 论文翻译中心 我要定制

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal

英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献

ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter

澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文

小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法

英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查

temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语

经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目

日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题

职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意

商务英语翻译论文广告英语商务英语商务英语教学

无忧论文网

联系方式

在业务中评估年度报告或多或少是否变得有用

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-03-23编辑:zhaotianyun点击率:17195

论文字数:4663论文编号:org201603221229441907语种:英语 English地区:比利时价格:免费论文

关键词:财务报告SEC毛里求斯法案

摘要:摘要:本文主要讲述了有关财务报告的研究成果,其发展较快,有必要去关注本地以及国际上的企业报告。

在业务中评估年度报告或多或少是否变得有用
Assessing whether annual reports are becoming more or less useful in business


近年来,我们已经注意到,在财务报告方面有巨大的发展。虽然许多有关财务报告的领域已经被进行了研究,然而已经被实行的有限的研究可了解到什么程度的年度报告才是真的有用的。在过去几年里,年度报告已经成为一些研究的主题。

在过去的几年中,有必要去关注企业报告,同时在本地和国际,由于大公司的丑闻动摇了许多组织,造成巨大的经济损失。采用IAS 2001年通过“公司”毛里求斯法案明确描述,我国也将极大地从事所有关于会计准则的未来发展。

年度报告作为决策的一个重要工具和预测未来公司的性能。它们也被视为主要的问责机制,综述了企业文档指出业务相关的细节。自从从1930年代开始,证券交易委员会(SEC)已做出强制要求所有上市公司为其股东问题的年度报告每个财政年度结束时。年度报告也是一个公司的主要媒介传达信息为用户操作(Ahmed,1994)。许多用户发现年度报告信息的主要来源。Buzby,(1974)和弗斯(1978)进行的研究,主要集中在信息披露和分析用户感知的类型。

为了达到所需的改进在年度报告的准备,所有的利益相关者必须放在一起的合作,实现回报是值得的。

It has been noticed that there has been huge development in the financial reporting in recent years. Although there have been many studies which has been carried out in the field of financial reporting, yet limited research has been conducted to know to what extent the annual report is really useful. Annual reports have been the subject of several past studies over the years.

Over the past years, there has been a need to focus on the corporate reporting, both locally and internationally due to the major corporate scandals that have shaken many organizations and caused enormous economical damage. The adoption of IAS by Mauritius through the 'Companies' Act 2001 clearly depicts that our country will also be greatly engaged in all future development regarding Accounting standards.

Annual reports serve as an important tool for decision-making and predicting the future performance of firms. They are also viewed as the main accountability mechanism and are reviewed corporate documents that point out business-related details. Since the beginning in the 1930's, the Security and Exchange of Commission (SEC) has made it mandatory for all public companies to issue annual reports for their shareholders at the end of each financial year. Annual reports are also the main medium by which a company conveys information about its operations to users (Ahmed, 1994). Many users find that annual reports are the primary source of information. Buzby, (1974) and Firth (1978) have conducted studies and have concentrated mainly on the types of information disclosures and analysis of user perceptions.

In order to achieve the desired improvements in the preparation of the annual reports, the collaboration of all stakeholders must be put together so as to achieve the rewards that is worth the effort. Hence, the types of information disclosures and decision usefulness of annual reports have been the most vital areas of research in accounting.


研究动机——MOTIVATION OF THE STUDY


This research aim is to assess whether the annual reports are gaining or losing in terms of usefulness. Annuals reports are becoming more complex due to the adoption of IFRS, thus it was of utmost importance to know whether each component of the annual report lead to greater understandability, relevance, reliability and comparability.


文献综述——literature review


The literature review section talks about the background of research being undertaken and consists of both theoretical and empirical reviews. It provides an illustration about the importance of the differen论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

共 1/10 页首页上一页1234567下一页尾页

相关文章

    英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非