Corporate financial reporting: the challenges in the new millennium / Norasmila Awang and Roshima Said

• 主要な著者: Awang, Norasmila, Said, Roshima
• フォーマット: 論文
• 言語: English
• 出版事項: UiTM Kedah 2003
• 主題: Globalization; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• オンライン･アクセス: http://ir.uitm.edu.my/id/eprint/11858/1/AJ_NORASMILA%20AWANG%20WA%2003.pdf; http://ir.uitm.edu.my/id/eprint/11858/

The objective of the paper is to look at several challenges posed by the new information technology towards corporate financial reporting in the era where knowledge assets constitute a larger portion of a firm's worth. The two challenges to corporate financial reporting discussed are the conten...