Recent evidence in Australian current value accounting practices: is the Phoenix rising from the ashes?

Article Abstract:

In Australian accounting regulations, there has been a perceptible trend towards current value accounting. A survey of 176 public Australian companies reveals that there is increasing acceptance and usage of current value accounting. However, large-scale corporate acceptance of current value accounting practices is likely to be hindered by business concerns over its implementation. Details of the study are presented.

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Private disclosure and financial reporting

Article Abstract:

A new study investigates the ways in which large UK corporations disclose information to their shareholders and how the process is related to financial reporting. Case studies of interviews with senior executives of 33 companies are used to gain insight into corporate disclosure. It is shown that the financial report is a key part of a larger system of corporate disclosure.

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Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange

Article Abstract:

A study is presented into the compliance with time limits on financial reporting of quoted Zimbabwean companies, with focus on the factors, such as size of the company, that influence the timing of the release of final audited accounts.

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