Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

Full Length Research Paper

Corporate Financial Reporting Legal and Regulatory Frameworks in Ethiopia

Teferi Deyuu Alemi*
  • Teferi Deyuu Alemi*
  • Department of Commerce, Punjabi University, Patiala, India.
  • Google Scholar
J. S. Pasricha
  • J. S. Pasricha
  • Department of Commerce, Punjabi University, Patiala, India.
  • Google Scholar


  •  Received: 13 February 2016
  •  Accepted: 23 March 2016
  •  Published: 31 May 2017

References

Accounting Procedures Manual (1987). Provisional Military Government of Socialist Ethiopia. Ministry of Industry, Addis Ababa.

 

Addis F (2009). Global Pendulum for Local Financial Reporting. Addis Fortune, 10(47) Published On May 17, 2009, Addis Ababa. 

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Ethiopian Government (1960). Commercial Code of the Empire of Ethiopia. Proclamation No 166 of 1960, Negarit Gazeta Gazette Extraordinary, 19th Year, Addis Ababa P 3.

 

Ethiopian Government (1992). Public Enterprise Proclamation. Proclamation /1992, Negarit Gazeta, Addis Ababa, 51th Year, Addis Ababa, 25(21):124.

 

Gebeyaw S (2012). A Critical Analysis of the Ethiopian Commercial Code in Light of OECD Principles of Corporate Governance, International Corporate Governance, Financial Regulation and Economic Law (ICGFREL), Institute of Advanced Legal Studies School of Advanced Study University of London.

 

Hasan MS, Syed ZH, Shamsul NBA (2014). Qualitative characteristics of Financial Reporting: An evaluation of users' perception in Bangladesh. The Pakistan Accountant, Jan – March 2014.

 

Lal J (2009). Corporate Financial Reporting: Theory, Practice and Cases, Taxmann Publishings (P).Ltd, 3rd edition.

 

Naranjo P, Saavedra D, Verdi RS (2013). Financial reporting regulation, information asymmetry and financing decisions around the World.

 

ROSC Ethiopia (2007). Accounting and Auditing.

 

UNCTAD ISAR (2012). Regulatory and institutional foundations for high quality corporate reporting: Main trends and challenges, TD/B/C.II/ISAR/63accessedon10/12/2015.

 

Wulandari ER, Rahman AR (2004). A cross-country study on the quality, acceptability, and enforceability of accounting standards and the value relevance of accounting earnings 

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