Annual Reports of Non-profit Organizations （NPOs）： An Analysis

Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.

A Comparative Analysis of Disclosures in Annual Reports

Public companies issue periodic annual reports to give information about the past financial and operational results while presenting the future strategies. Companies release non-financial information concerned with corporate sustainability issues like market share, customer loyalty, supply chain management, corporate governance, and human resources in annual reports as well as the audited financial reports. Annual reports, one of the important instruments of transparency and disclosure, are widely used by shareholders and stakeholders. Recent laws and regulations in the US, European Union, and Turkey require enhanced disclosures in annual reports. In the first part of this study, a comparative regulatory framework for annual reports will be established under the Sarbanes Oxley Act （SOX）, the Securities and Exchange Commission （SEC） filing requirements, the New Turkish Commercial Code, and regulations of Capital Markets Board （CMB） of Turkey. In the second part of this study, annual reports of four sample companies listed in the New York Stock Exchange （NYSE） and Corporate Governance Index of Borsa Istanbul will be discussed in the light of disclosure requirements of Form 20-F. Findings of this study support the hypothesis which states that regulatory environment has a positive impact on the quantity and quality of disclosures. Attention is drawn to the need for global standardization to reduce the reporting variances and the need for independent audit of annual reports to increase the reliability.

Annual Report of SGCC on Transactions of Electric Power Market in 2009

Market construction Overview In 2009, the electric power market expanded continuously. New installed capacity put into production within the coverage of the State Grid Corporation

AQSIQ Publishes China Annual Report on Technical Barriers to Trade (2007)

On September 11, 2007, Qi Xiufen, Director of the International Department of the General Administration of Quality Supervision, Inspection and Quarantine of China (AQSIQ), published the China Annual Report on Technical Barriers to Trade.Wang Nini, Director of the Standard, Law and Regulation Center of AQSIQ, gave a detailed explanation of the contents of the report.……

2019 Annual Report of China's Paper Industry

According to the 2019 annual report of China's Paper Industry by China Paper Association(CPA),in 2019,there were about 2700 paper&board manufacturers in China's Mainland.The total production of paper&board was 107.65 million tons,increased by 3.16%and the total consumption was 107.04 million tons,increased by 2.54%compared with 2018,respectively,paper&board per capita consumption was 75 kg(counted in 1.4 billion people).This report includes a rather elaborate analysis of the China's paper industry and is provided for the readers'reference.

2021 Annual Report of China’s Paper Industry

According to statistics,the total production of pulp,paper&board,and paper products was 280.21 million tons in 2021,increased by 9.89%compared with 2020.In which,the production of paper&board was 121.05 million tons,increased by 7.50%;the production of pulp was 81.77 million tons,increased by 10.83%;the production of paper products was 77.39 million tons,increased by 12.81%.The industry's operating income was RMB 1.50 trillion,increased by 14.74%;the total profit was RMB 88.5 billion,increased by 6.92%compared with 2020.

An Analysis of Translation Strategies of Corporate Annual Reports From the Perspective of Appraisal Theory

Based on Martin’s theory of appraisal and a self-built corpus of the chairman’s speech in Huawei’s 2020 annual report,this paper explores the expressions and translation strategies of the attitudes in the speech.It is found that Huawei’s corporate image shaped by its annual report speech is characterized by progressive,people-oriented,and customer-oriented characteristics.These characteristics are not only related to the actions of Huawei itself,but also related to the application of translation strategies and methods by translators.Annual report speech is an important part of the company’s self-image publicity.Translators should try to use the same type of words to express explicit attitudes in the speech,so as to improve the social recognition of the annual report speech.

China Academy of Arbitration Law First Publishes China International Commercial Arbitration Annual Report

At the regular news press held by China Council for the Promotion of International Trade(CCPIT) held on September 22,China Academy of Arbitration Law officially published China International Commercial Arbitration Annual Report (2014).This is the first report released

2008 Annual Report of SGCC on Electricity Market Transactions

On April 14,2009,the State Grid Corporation of China (SGCC) held the press conference in Beijing on electricity market transactions and then released the "2008 Annual Report of SGCC on Electricity Market Transactions".

An Empirical Analysis of the Annual Report Effect of High Market Capitalization Companies in China

In this paper,we study the abnormal stock price returns of the top 10 stocks in the Chinese stock market in terms of total market capitalization before and after the release of their annual reports in the past 10 years,using the event study method implemented by the Event Study package of the Alpha Library under Python,using a market model to estimate normal returns.The results find that and most of the events have insider phenomenon.

Innuovo: The NdFeB listed enterprise's first annual report is on the stage

On the evening of March 8th,Innuovo released its annual report,in which,business income grew steadily,and net profits soared a lot over the same period.The annual report on annual board of directors in 2017 is as follows:1.An overview In 2017,the trend of global economic recovery was obvious.

Development of the Protection of the Rights of Specific Groups in China in the Recent Ten Years——Based on an Analysis of the Annual Report on China’s Human Rights

specific groups such as women,children,ethnic minorities,the elderly,and persons with disabilities are facing special difficulties in exercising their rights The protection of their rights is an important part of the development of China’s human rights cause The Annual Report on China’s Human Rights have outlined the tremendous achievements China has made in protecting the rights of specific groups over the past ten years It also reflects that all human rights actors have born fruitful results of innovation in values,legal systems,paths for practice,and international cooperation of rights protection,which will continue to inspire and en courage people to participate in the common cause of human rights protection.

Public Agenda, Media Agenda and Policy Communication Process of Government Annual Reports:Based on the Survey in 19 Chinese Cities

Promoting direct policy communication between policy makers and the public is both an important function of government annual reports (GARs) and a key issue in democratic politics.According to this survey,conducted in 19 major cities in China,to promote the policy communication function of the GARs the government should make full use of changes in public policy communication habits and the convergence of public policy preferences in different groups while dealing with routine problems such as “public opinion deficits” and “being popular among the institutional staff but unnoticed the non-institutional staff.”

The international impact of Chinese academic journals revealed by the “Annual Report for International Citation of Chinese Academic Journals”

CNKI has published the ＂Annual Report for International Citation of Chinese Academic Journals＂ since 2012. In the past three years, it has provided comprehensive data on the international impact of Chinese academic journals. Using the clout index （CI） to rank the Chinese academic journals, ＂the Highest International Impact Academic Journals of China＂ and ＂ the Excellent International Impact Academic Journals of China＂ are announced every year. By introducing the rating criteria of the ＂Annual Report for International Citation of Chinese Academic Journals＂, the characteristics of high impact journals are discussed. Especially, the status of the pharmaceutical journals is discussed. We found that there are increasing numbers of Chinese journals that are included in the SCI, and some of them are high impact journals. However, journals published in Chinese are still facing difficulties to be included in SCI, even though they show higher impact than journals published in other non-English languages. The Chinese Pharmaceutical journals need to enhance their international impact, but Journals on Chinese Medicine show high impact.

Annual report readability and corporate agency costs

Annual reports are the main sources of information for outside investors' investment decisions and enable shareholders to supervise the management.Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share listed firms from 2001 to 2015, we investigate the association between annual report readability and corporate agency costs, where readability is proxied by report file length and/or file size. We find that firms with better annual report readability experience lower agency costs, and the negative association between readability and agency costs is more pronounced in firms with higher external audit quality, internal control quality or analyst coverage. These results hold after several robustness checks. The positive effect of annual report readability is stronger in private firms than in state-owned enterprises, and becomes stronger after the implementation of new accounting standards in 2007. Readable annual reports can help in monitoring corporate insiders' opportunistic behavior and thus reduce agency costs.

Design and Application of the Annual Report of Globally Important Agricultural Heritage Systems(GIAHS)Monitoring

Scientific and effective heritage monitoring can not only realize the conservation of the heritage itself and the maintenance of its values,but it can also realize the sustainable development of the heritage site.In order to promote the conservation and management of Globally Important Agricultural Heritage Systems(GIAHS),this study proposed a design for the annual report of GIAHS monitoring under the overall framework of the GIAHS monitoring system,and explored the application of the annual report in the first GIAHS site in China:the Qingtian Rice-Fish Culture System.In the design scheme of this study,the GIAHS annual monitoring report is composed of 24 monitoring items,with each of them logically related.It is to be filled in by the bureaus of the heritage site and reported through the GIAHS dynamic monitoring system.The results of an analysis of the annual reports of Qingtian Rice-Fish Culture System for four years showed that Qingtian County has taken a series of conservation and development measures which have reduced the area of abandoned paddy,enhanced the unit benefit of agri-products,and increased the farmers’income.At the same time,the heritage site is faced with various challenges and threats,such as the weakening of the tourism attraction,the aging of the heritage practitioners,and the limitation of the heritage-themed agri-products and tourism income,which need to be addressed with proper measures.The results can also provide guidance for other GIAHS based on indications that heritage sites should improve the development of cultural products,the construction of social organization and the cultivation of spontaneous publicity,and an exchange and learning mechanism should be established among them in the future.The design and application of the GIAHS annual monitoring reports can not only provide specific guidance for conducting the GIAHS monitoring,but also lay the foundation for evaluating the effectiveness of GIAHS conservation and management.This study is expected to help enrich the theory of GIAHS monitoring,further promote China’s GIAHS monitoring work,and also provide China’s experience for the benefit of international GIAHS monitoring efforts.

Does preventive regulation reduce stock price synchronicity?Evidence from Chinese annual report comment letters

Based on a sample of Chinese A-share listed firms from 2015 to 2018,this paper studies the impact of annual report comment letters(ARCLs)on firm stock price synchronicity.We find that after firms receive ARCLs,their stock price synchronicity decreases.Moreover,the longer the ARCLs and the more negative the ARCLs’tone,the lower the resulting stock price synchronicity.The mechanism test shows that after firms receive ARCLs,the firms’information disclosure increases in quantity and quality,external media attention increases,and the firms’governance improves,reducing their stock price synchronicity.Further research shows that this negative association is more significant in firms with higher information asymmetry.This paper shows that the ARCL,an innovative application of the capital market supervision philosophy,is conducive to improving the quality of listed firms and to the healthy development of the capital market.

Annual Report of PR Industry Survey 2007

Under the supervision of PR Agencies Committee of China International Pub-lic Relations Association(CIPRA),the PR Industry Survey 2007 has been conducted by Research&Development section of CIPRA from January 21st to March 20th among the PR firms in Beijing,Shanghai。

Waiting and following: Within-industry herding behavior in annual report disclosure

Using the unique scheduled disclosure system for annual reports in China’s stock market,we examine within-industry herding behavior in annual report timing.The results reveal the waiting and following behavior strategies used in the annual reporting process within industry.Firms that originally schedule an early(late)disclosure date within their industry are more likely to reschedule to a later(earlier)date.Informational pressure is the dominant mechanism underlying herding in annual reporting,and capital market reputation incentives mainly induce the herding of bad news.Further analysis shows that delaying disclosure via the waiting strategy reduces the future occurrence of restatements,whereas bringing forward disclosure does not change the propensity of future restatements.Overall,we enrich the limited empirical studies on sequential mandatory disclosure decisions within industry.