報告和披露ppt課件-資料下載頁
2025-05-12 08:22本頁面
【正文】 ormation on employee welfare has long been of interest to labor groups。 Information disclosure regarding number of employees has been of great interest to national governments。 Environmental issues include the impact of production processes, products, and services on air, water, land, biodiversity, and human health. 30 Corporate governance relates to the internal means by which a corporation is operated and controlled—the responsibilities, accountability, and relationships among shareholders, board members, and managers designed to meet corporate objectives. 31 XBRL Electronic information dissemination offers the advantage of often being less expensive than use of print media, and offers instantaneous munication. The Web also allows interactive information dissemination in a manner not possible in print form. Securities trading using the Inter has increased the demand for Webbased business and financial reporting. Individual investors are increasingly using the Web to trade and make investment decisions and use the Web as an important information source. 32 Annual report Disclosures in Emerging Market Countries Disclosures in annual reports of panies in emerging market countries are generally less extensive and less credible than those of panies in developed countries. Low disclosure level in emerging market countries are consistent with systems of corporate governance and finance in those countries. 33 Equity markets are not well developed, banks and insiders such as family groups supply most of the financing, and so in general there has been less demand for credible, timely public disclosure than in more developed economies. 34 However, investor demand for timely and credible information about panies in emerging market countries has been growing. As these countries’ stock markets and listed panies seek to increase their presence, researchers are developing more evidence on what these practices are and how they differ from those in developed countries. P. 158
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