TAILIEUCHUNG - Transparency, Financial Accounting Information, and Corporate Governance

A mineral resource is “a concentration of naturally occurring solid, liquid, or gaseous ma- terial,inorontheearth’scrust,insuchform and amount that economic extraction of a com- modity from the concentration is currently or potentially feasible” (Craig et al., 1998:20). The size and nature of many mineral resources are well known, whereas others are undiscovered and totally unknown. Figure 3–1 shows a spectrum of resources that diVer in their degree of certainty, commonly described as measured, indicated, in- ferred, hypothetical, and speculative. Another important dimension is the economic feasibil- ity or cost of extracting and using the resources. Some resources are currently profitable to exploit; others may be economical in the future, but cur- rently are not. Along this dimension,. | Robert M. Bushman and Abbie J. Smith Transparency Financial Accounting Information and Corporate Governance 1. Introduction Vibrant public securities markets rely on complex systems of supporting institutions that promote the governance of publicly traded companies. Corporate governance structures serve 1 to ensure that minority shareholders receive reliable information about the value of firms and that a company s managers and large shareholders do not cheat them out of the value of their investments and 2 to motivate managers to maximize firm value instead of pursuing personal Institutions promoting the governance of firms include reputational intermediaries such as investment banks and audit firms securities laws and regulators such as the Securities and Exchange Commission SEC in the United States and disclosure regimes that produce credible firm-specific information about publicly traded firms. In this paper we discuss economics-based research focused primarily on the governance role of publicly reported financial accounting information. Financial accounting information is the product of corporate accounting and external reporting systems that measure and routinely disclose audited quantitative data concerning the financial position and performance of publicly held firms. Audited balance sheets income statements and cash-flow statements along with supporting disclosures form the foundation of the firm-specific information set available to investors and regulators. Developing and maintaining a sophisticated financial disclosure regime is not cheap. Countries with highly developed securities markets devote substantial resources to producing and regulating the use of extensive accounting and disclosure rules that publicly traded firms must follow. Resources expended are not only financial but also include opportunity costs associated with deployment of highly educated human capital including accountants lawyers academicians and politicians. In the .

• Kế toán - Kiểm toán
• Establishment
• Biogeographic Areas
• Distributing Endemic
• Dominican Republic
• Biogeography
• Intertidal Barnacles
• Crop establishment methods
• Grain yield
• Different crop establishment methods
• Yield attributes
• Establishment method
• Drum seeder
• Direct seeded rice
• Aerobic rice
• Dry seeded condition
• Rice establishment methods
• Weed management
• Weed dynamics
• Various weed management approaches
• Weed dynamics in rice
• The establishment of venture capital funds
• Venture capital funds for technology innovation activities
• Technology innovation activities in Vietnam
• Venture capital fund
• Crop establishment
• Direct seeding
• Late sown rice
• Different establishment methods
• Rice under puddle condition
• Enhancing productivity
• Nutrient uptake
• Establishment methods and varieties
• Kharif finger millet
• Millet (Eleusine coracana (L ) Gaertn )
• Varieties on yield
• Weed dynamics in rice crop
• Various crop establishment methods
• Weed management approaches
• Residue on yield
• Yield attributes and economics
• Economics of ricein RW system
• Northern plains of IGP
• Establishment methods
• Economics of rice
• Weed management practices
• Maize performance
• The establishment
• Mathematics
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• Scientific reports
• scientific studies
• natural sciences
• Tạp chí khoa học
• Tạp chí Công nghệ
• Quản lí công nghệ
• The KIST in South Korea
• Establishment of the V KIST in Vietnam
• Vietnam Journal of Mechanics
• Analytical approach to analyze nonlinear dynamic response
• Eccentrically stiffened functionally graded circular cylindrical shells subjected
• Dependent axial compression and external pressure
• Governing equations establishment
• Functionally graded materia
• On a form of lyapunov exponents
• Establishment of the form
• The disturbance direction
• The disturbance norm
• Types of momentum defect diffusion
• The begining of the wake and wake establishment zone
• The coupled wake and comparison
• The isolated wake
• Entrepreneurship development
• Value addition
• Empowerment of rural women
• Establishment of entrepreneurial activities
• Nutrition knowledge
• Kunkuni joha
• Amona bao
• Black rice and jhengoni bora
• Methods of establishment
• Biological properties
• Nitrogen management
• Field experiment
• Assessment of energetics
• Rice with irrigation
• Nitrogen management practices
• Nutrient management
• Yield and economics
• Kharif rice (Oryza sativa L
• Nutrient management on yield
• Economics of Kharif rice
• African marigold
• French marigold
• Nodal segment
• Culture establishment
• Micro shoots in African
• French marigold genotypes
• Water use efficiency
• Rice genotypes
• Different rice establishment methods
• Different growing environment
• Micropot technique
• Performance of sunflower
• Influenced by establishment technique
• College of agriculture
• Direct wet seeded
• Weed management practices on rice
• Yield and economic impact
• In vitro sterilization protocol
• Establishment of litchi
• Litchi (Litchi chinensis Sonn) cv Purbi
• Varying concentrations
• Crop difficult to propagate
• Sweet corn
• Sweet corn hybrid
• Temperate conditions