Zugl.: Leipzig, Handelshochsch., Diss., 2009 u.d.T.: Fischer, Daniel T.: Die Bilanzierung von Mehrkomponentenverträgen nach IFRS

Zugl.: Mainz, Univ., Diss., 2009

Master-Arbeit Univ. St. Gallen, 2007.

Dissertation WHU - Otto Beisheim School of Management Vallendar, 2007.

Bachelor-Arbeit Univ. St. Gallen, 2008.

Zugl.: Halle (Saale), Univ., Diss., 2008

Made available in DSpace on 2016-08-29T11:13:26Z (GMT). No. of bitstreams: 1 tese_7728_DISSERTAÇÃO - Herbert PDF.pdf: 1931149 bytes, checksum: bba4328cdb53a0d68a3927a1a3f91860 (MD5) Previous issue date: 2014-09-10 / Objetivou-se com o presente trabalho, estudar os efeitos da convergência às normas internacionais de contabilidade (IFRS), da cobertura de analistas financeiros e da emissão de American Depositary Receipts - ADR, sobre o disclosure voluntário das empresas listadas na BM&FBOVESPA. Partindo-se da análise de 14 trabalhos acadêmicos, desenvolveu-se um índice de disclosure voluntário contendo um total de 38 itens, sendo 25 itens de natureza financeira, econômica e organizacional e 13 itens de natureza social e ambiental. O check list do índice desenvolvido foi aplicado sobre 1.406 documentos (notas explicativas e relatórios da administração, contendo 58,2 mil páginas), de uma amostra com 703 observações - ano, obtidas durante os anos de 2006 a 2013. Utilizando-se do teste de Wilcoxon, os resultados apontam incrementos estatisticamente significantes nos níveis de disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil, sendo mais significativos elementos de natureza econômica, financeira e organizacional do que os de natureza social e ambiental. Utilizando-se de modelos OLS robustos, aplicados sobre dados em painel desbalanceado, os resultados dos testes econométricos confirmaram parcialmente a hipótese de que o padrão IFRS contribuiu no desenvolvimento do disclosure voluntário das empresas com maior acompanhamento de analistas financeiros, porém, significativamente para as empresas que emitiram American Depositary Receipts (ADR) durante o período de convergência às normas internacionais de contabilidade. Os resultados são robustos e significativos quando controlados por variáveis representativas do tamanho (TAM), da rentabilidade (RENT), do endividamento (ALAV) e de auditoria de uma big four (AUDI) como determinantes do disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil.

The purpose of this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two processes. Many companies disclose environmental information in their financial report (FR) or in a stand-alone environmental (ER) or sustainability report (SR). However, the environmental information contained in these reports does not always satisfy the information needs of shareholders, analysts and investors. In most cases, it appears as if current ERs do not sufficiently reflect the business implications of environmental issues for companies, hence the lack of interest in such reports among investors and analysts. Although many analyses of ERs and FRs have been performed, there is a lack of evidence regarding the relationship between financial reporting and environmental reporting. In an attempt to address this gap in the literature, this study examined the current practice of relating environmental reporting to financial reporting of selected mining companies. The environmental components of sustainability reports (SRs) and the financial reports (FRs) of six of the largest South African mining companies were examined to assess the relationship between environmental and financial reporting. Forty-six environmental disclosure indicators relating to environmental information with business implications were identified from South African legislation, general accounting standards and best practice guidelines. The reports were examined using the indicators as benchmarks. The nature of disclosure for each indicator was recorded for each report. The level of linkage or integration regarding disclosures for the same indicator between the ER and its associated FR was assessed. Integration scores were determined for the main indicator categories, for individual indicators as well as for each company, based on seven potential levels of integration. The study concluded that, generally speaking, the current link between environmental reporting and financial reporting among the sample companies was very limited. The contribution of this study lies in the identification of a wide range of environmental disclosure indicators from a variety of sources, and the application thereof for assessing the relationship between environmental reporting and financial reporting. / Dissertation (MCom)--University of Pretoria, 2011. / Accounting / Unrestricted

This study examines the impact of the Securities and Exchange Commission’s (SEC) decision to accelerate the Form 20-F (20-F) filing deadline on the usefulness of 20-Fs. I find that only the large and medium firms experienced a significant increase in market reaction when they accelerated their 20-F filing deadlines to four months after the year-end, while no significant change in market reaction is detected for small firms. I also find that the market did not appear to have reacted to firms who voluntarily further shortened their 20-F reporting lag to less than four months after the year-end. Finally, I find that firms that comply with the SEC’s policy to shorten the 20-F filing deadlines are more likely to restate the financial statements, but the 20-F readability and the possibility of amending their 20-Fs do not seem to be different, compared to the matched non-acceleration firms. Taken together, this study provides consistent evidence suggesting that the “four-month” 20-F filing deadline is beneficial for larger firms while causing no burdens to small firms, and that the accelerated 20-F filing deadline may increase the timeliness of 20-Fs at the expense of the reporting quality.

This master’s thesis deals with a questions about reporting of the selected firm. The first part includes the theoretical knowledge about reporting. The second part focuses on the analysis of the reporting of the selected firm. In the last part of my master‘s thesis, I will bring practical modifications for the reporting of the selected firm in order to improve its efficiency and its benefits.