Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"reporting regulation"”.
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An empirical study of global corporate social responsibility reporting regulation and practice over 2000-2015 period
… trend in corporate social responsibility (CSR) reporting regulation since year 2000. By 2015, world top 63 economies have instituted 345 CSR reporting regulation policies. Among them, 64.2% are mandatory (Carrots&Sticks, 2016). Most previous studies on CSR were conducted when it was practiced …
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The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees
… the effects of financial statement disclosure regulation on auditor market concentration and audit fees. I compare auditor industry concentration rates between municipalities reporting under the Single Audit Act in the state of Michigan, which requires all local governments to follow GAAP …
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The Rise of the Dark Side: Dark Pool Trading and the Two-Tiered Implication
… Light markets follow strict real-time public reporting requirements for trade volume and price; their dark counterparts execute transactions without a real-time reporting requirement. The informational asymmetries that result from this difference in reporting create a "two-tiered" market. The …