Disclosure Essays and Research Papers

Instructions for Disclosure College Essay Examples

Title: Disclosure of Physician Information

  • Total Pages: 3
  • Words: 1000
  • Sources:2
  • Citation Style: APA
  • Document Type: Essay
Essay Instructions: Disclosure of Physician Information

The dispute over exposing the comparative performance of physicians on a wide spectrum of variables has been resolved in favor of the consumers of health care. Despite physician protests, a number of states have passed legislation that gives the public access to physician information, including disciplinary records, malpractice actions, and whether a physician has lost hospital privileges. In a three to four page, double-spaced paper, respond to the following questions:


Are the physician reports cards fair and balanced? Take a position on this issue and explain your view. Provide at least two examples from references that support your position.
Do physician report cards provide information consumers need to make medical decisions? Why or why not? Explain your answer.
Support your position with two references in addition to the textbook. Note: one of the two references may be a professional website.

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References

Fielding, J. & Sutherland, C. (1999). Community health report cards:: Results of a national survey, American journal of preventive, retrieved May 30, 2011 from http://linkinghub.elsevier.com/retrieve/pii/S0749379799000331

Frank, E. & Brevan, J. (2000). Physician disclosure of healthy personal behaviors improves credibility and ability to motivate., Archives of family medicine, retrieved May 30, 2011 from http://www.ncbi.nlm.nih.gov/pubmed/10728118

Hall, M. & Kidd, E. (2000). Disclosure of physician incentives: do practices satisfy purposes?, Health Affairs, retreifved May 30, 2011 from http://content.healthaffairs.org/content/19/4/156.short

Steve, F. (2010). Three Reasons Physicians (and Patients) Can Be Thankful for Online Doctor Ratings, retrieved May 30, 2011 from http://www.businesswire.com/news/home/20101116005303/en/Reasons-Physicians-Patients-Thankful-Online-Doctor-Ratings

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Title: This a 3000 word report headings assignment give a clear meaningful indication discussing section For task define discuss concept voluntary disclosure heading voluntary disclosure Do NOT retype assignment questions question numbers headings

  • Total Pages: 11
  • Words: 3283
  • References:10
  • Citation Style: MLA
  • Document Type: Research Paper
Essay Instructions: This is a 3000 word report use headings in this assignment that give a clear and meaningful indication of what you will be discussing in each section. For example, the first task is to ?define and discuss the concept of voluntary disclosure? so the heading might be ?voluntary disclosure?. Do NOT retype the assignment questions or use question numbers as headings.
Material in this report MUST be appropriately referenced.
Citing/ referencing


Primary Sources: Case Law
?The formula is
?Case name (year) volume ABBREVIATION page number, pinpoint reference
?Brodiev Singleton Shire Council (2001) 206 CLR 512
?Which represents:
?Brodiev Singleton Shire Council: Case name.
?(2001): Year
?206: Volume
?CLR: Report series abbreviation (Commonwealth Law Reports)
?512: page case starts on.

Primary Sources: Statutes
?The formula for citing statutes is, pay attention to what is italicised:
?Statute name Year (Jurisdiction) pinpoint
?Dividing Fences Act 1991 (NSW)
?The pinpoint reference to a statute will usually be to a section
?Dividing Fences Act 1991 (NSW) s 15(1)(a).

Secondary Sources
?Even though you may access a journal article through an online database via the library, or a book as an online book via the library, if possible use the citation methods below and do not include the URL or web address.

Books
?The formula for books is as follows:
?Author Name, Title (Publisher, edition, date of publication) pinpoint reference ?usually a page number.
?D Johnston, Roman Law in Context (Cambridge University Press, 1999) 35.
?R Krever, Mastering Law Studies & Exam Techniques (LexisNexis, 7th ed, 2011) 45.

Journal Articles
?Journal articles use the following formula:
?Author Name, ?Article Title? (year) journal volume, Journal Title, starting page number of article, pinpoint.
?P Stein, ?The Two Schools of Jurists in the Early Roman Principate? (1972) 31 Cambridge Law Journal 8, 22.
?This would be a pinpoint reference

Layout
? Essay ? divided into subsections with appropriate subheadings,
? a margin of at least 4cm on the left hand side
? Double spaced in 12 point type
? References ? alphabetical listing of works to which you have referred.

Why this report has been set

To successfully complete this report, you will need to demonstrate a solid understanding of the content included in Topics include#The Role of Theory in Financial Accounting, Conceptual Framework, Regulation and Standard Setting, Positive Accounting Theories, Products of the Financial Reporting Process and Sustainability and Environmental Accounting . You will be applying concepts in the unit materials to the real world disclosures and events of the Australian company Gunns Ltd (GNS). You will also be conducting your own research to identify events that have occurred. You will then compare these events to the disclosures made by Gunns Ltd in order to assess the quality of the disclosures made by the company.

Assignment questions
1. Define and discuss the concept of voluntary disclosure.
2. Explain the accountability, legitimacy and stakeholder theories as they apply to voluntary disclosure in corporate reporting.
3. The Gunns Ltd 2011 Annual Report is available from the ASX website (www.asx.com.au). Go to the ?prices and research? section, then to ?company research?. The listing code for Gunns is GNS. Type this into the ?announcements? section and select 2011 to find the annual report.
Using the 2011 Annual Report for Gunns, identify the voluntary disclosures relating to financial performance in the document. The voluntary disclosures might be narratives or numbers - the key aspect is that they might be included to explain the financial performance of Gunns. Use the following pro-forma table to present your results.
Voluntary disclosure Page number Identified theory/theories Positive or negative




The table should be included in the text of this report (not at the end of your assignment). Put any title of the disclosure (CEO?s Message, for example) and a few words that describe the subject of the disclosure in the first column. The page number where the disclosure is presented in the report should be included in the ?page number? column. Associate the disclosure with the most relevant theory in the next column. Indicate if you consider the disclosure to be positive or negative with respect to the financial performance of Gunns Ltd.
1. Provide a justified argument as to why a particular theory best explains each financial performance disclosure. You may like to group your disclosures to avoid repetition in your discussion. Your justifications should be written under your table, not in it. You may argue for more than one theory for some disclosures. Clearly show if there is more than one relevant theory in the third column of your table before discussing these.
2. Based on your identified voluntary financial performance disclosures, does the Annual Report give the impression will have poor financial performance in the future?
3. Conduct a search of media sources to determine what the stakeholders of Gunns might assess the financial performance during 2011 and 2012 . For each of the financial performance issues you have identified from the media (giving full references to your sources), indicate if Gunns is portrayed in a positive or negative light.
4. Compare your analyses of the corporate disclosures and the media reports about the company's financial performance. Draw a conclusion about the reliability of voluntary disclosures about financial performance in the 2011 Annual Report.
5. Outline the events (from balance date 2011) that led to the appointment of an administrator on 25 September 2012. The company announcements section on the ASX website is the recommended source of information for this activity. Based on the information in the Annual Report (voluntary disclosure and the financial reports), do you think that most users of this information would have predicted that the company would go into administration? Justify your answer.

Marking criteria
Voluntary disclosure 1
Three theories 3
Voluntary financial performance disclosures 5
Tables of disclosures by theory 3
Justifications for classification of disclosures 4
Positive of negative impression? 2
Media coverage and positive or negative 3
Conclusion about voluntary disclosure reliability 2
Events and predicting administration 5
Presentation ? including spelling and grammar and section headings 2
Total mark 30

Thanx

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References

ASX. (2014). ASX. Retrieved 5 January 2014 from http://www.asx.com.au/

Bagnoli, M., & Watts, G.S. (2005). Financial reporting and voluntary disclosures. Retrieved from http://www.carlsonschool.umn.edu/assets/46882.pdf

Deegan, C., & Samkin, G. (2006). New Zealand Financial Accounting (3 ed.). Auckland:

McGraw Hill Higher Education.

Guthrie, J. (2006). Legitimacy theory: A story of reporting social and environmental matters within the Australian food and beverage industry. Retrieved from http://www.csringreece.gr/files/research/CSR-1290000469.pdf?user=..

Gunns Ltd. (2011). Annual Report 2011. Retrieved from http://gunns.com.au/Content/uploads/documents/ASX_RELEASE_-_2011_10_24_-_2_-_Gunns_Limited_-_Annual_Report_-_2011.pdf

Merkley, J.K., & Ross, M.S. (2010). More than numbers: R&D related disclosure and firm performance. Retrieved from http://www.kellogg.northwestern.edu/accounting/papers/Merkley.pdf

Oliveira, L., Rodrigues, L.L., Craig, R. (2013). Stakeholder theory and the voluntary disclosure of intellectual capital information. Caspian journal of applied sciences research, 2(3), 75-93.

Orij, R. (2007). Corporate social disclosures and accounting theories. Retrieved from http://media.leidenuniv.nl/legacy/Corporate%20Social%20Disclosures%20and%20Accounting%20Theories%20v15.pdf

Sharma, N. (2013). Theoretical framework for corporate disclosure research. Asian journal of finance and accounting, 5(1), 183-196.

Tian, Y., & Chen, J. (2009). Concept of voluntary information disclosure and a review of relevant studies. International journal of economics and finance, 1(2), 55-59.

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Title: Voluntary Disclosure

  • Total Pages: 10
  • Words: 3050
  • Works Cited:15
  • Citation Style: Harvard
  • Document Type: Essay
Essay Instructions: The essay question is as follows:

Many studies have examined the voluntary disclosure of accounting information and its association with the accounting practice in the capital market. The voluntary disclosure of accounting information is argued to reduce information asymmetry and to reduce agency costs. Critically analyse literature on the voluntary disclosure of accounting information. Identify and explain the various possible motivations for firms to disclose accounting information voluntarily. The essay should also describe and analyse critically the empirical methods employed by researchers to examine and measure theses accounting disclosures and the extent to which there is empirical evidence of an association with voluntary disclosure and agency costs.


ADDITIONAL INFORMATION:

Prefer resources that are not older than 2007, articles prior 2007 are ok.

Could you predominantly use the following resource databases below to find articles relating to the essay, along with a few other databases.

- JSTOR - "The journal of accounting research" - articles from here should be used.
- PROQUEST
- SCIENCE DIRECT

*****THE FINAL COPY MUST BE SENT IN WORD DOCUMENT FORMAT****

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Adams, C. And Frost, G. 2007. "Managing social and environmental performance: do companies have adequate information?" In Australian Accounting Review, 17(3): pp. 2-11. Retrieved from: JSTOR Database.

Apostolou, A. And Nanopoulos, K. 2009. "Voluntary accounting disclosure and corporate governance," in The International Journal of Accounting and Finance, 1(4): pp. 395-414. Retrieved from: ProQuest Database.

Baek, H., Johnson, D., and Kim, J. 2009. Managerial ownership, corporate governance, and voluntary disclosure," in The Journal of Business and Economic Studies, 15(2): pp. 44-65. Retrieved from: Science Direct Database.

Bushman, R. And Smith, A. 2007. "Transparency, financial accounting information and corporate governance," in FRBNY Economic Policy Review, 9(1): pp. 65-87. Retrieved from ProQuest Database.

Chatterji, A. And Listokin, S. 2009. "Buying good companies or making them? The

impact of pension fund ownership on corporate social responsibility," in Journal of Business Ethics, 87(1): pp. 299-317. Retrieved from: JSTOR Database.

Cohen, J. And Webb, L. 2007. "The association between disclosure, distress, and failure," in Journal of Business Ethics, 75(3): pp. 301-314. Retrieved from: JSTOR Database.

Coram, P., Monroe, G., and Woodliff, D. 2009. "The value of assurance on voluntary

nonfinancial disclosure: an experimental evaluation," in Auditing, 28(1): pp.137-152. Retrieved from: ProQuest Database.

Crawford, E., and Williams, C. 2010. "Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States," in Corporate Governance, 10(4): pp. 512. Retrieved from: ProQuest Database.

Diga, J. And Saudagaran, S. 2008. "Financial reporting in emerging capital markets," in Accounting Horizons, 21(2): pp. 41-64. Retrieved from: ProQuest Database.

Garger, J. 2010. "How investors view the differences between tangible and intangible assets," in The Journal of Accounting Literature, 29(1): pp. 28-34. Retrieved from: ProQuest Database.

Giorgioni, G., Hassan, O., Power, D., and Romilly, P. 2011. "Voluntary disclosure and risk in an emerging market," in The Journal of Accounting in Emerging Economies, 1(1): pp. 33. Retrieved from: ProQuest Database.

Gray, S. And Kang, H. 2009. "Reporting intangible assets: voluntary disclosure practices of top emerging market companies," in The International Journal of Accounting, 42(1): pp. 57-81. Retrieved from: ProQuest Database.

Healy, M. And Palepu, K. 2008. "Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature," in Journal of Accounting and Economics, 41(1): pp. 405-440. Retrieved from: JSTOR Database.

Pendley, J. And Rai, A. 2009. "Internet financial reporting: an examination of current practice," in International Journal of Disclosure and Governance, 6(3): pp. 89-106. Retrieved from: ProQuest Database.

Reddy, V. And Subramanian, S. 2010. "Voluntary disclosures and international product market interactions," in Decision, 37(2): pp. 31-52. Retrieved from: JSTOR Database.

Voluntary Disclosure

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Title: Reporting and Disclosure

  • Total Pages: 3
  • Words: 1017
  • Bibliography:3
  • Citation Style: MLA
  • Document Type: Research Paper
Essay Instructions: 1. Discuss whether or not the current reporting and disclosure requirements for publicly traded companies are sufficient to inform investor and stakeholders about the company?s performance.

2. Discuss whether or not these requirements help or hurt a business competing in a global business environment

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References

Berezin, M. (2005). Emotions and the economy, in Smelser, N.J. And R. Swedberg (eds.) The Handbook of Economic Sociology, (2nd ed). NJ: Princeton University Press

Dignam, A. & Lowry, J. (2006) Company Law. New York: Oxford University Press.

Sullivan, A, & Sheffrin, S.M. (2003). Economics: Principles in action. New Jersey: Pearson Prentice Hall.

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