Search Results - subject:"Financial Disclosure"

Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia

Elkemali, Taoufik - In: Risks : open access journal 13 (2025) 8, pp. 1-19

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

Persistent link: https://www.econbiz.de/10015448896

Corporate sustainability reporting

Barker, Richard - In: Journal of accounting and public policy 49 (2025), pp. 1-21

Persistent link: https://www.econbiz.de/10015333604

Using ESG paradigm as a basis for social reporting in nonprofit organizations : evidence from cases in healthcare

Pratici, Lorenzo; Salvatore, Fiorella Pia; Fanelli, Simone - In: Management decision 63 (2025) 2, pp. 586-609

Persistent link: https://www.econbiz.de/10015197700

Textual dimensions of sustainability information, stock price informativeness, and proprietary costs : evidence from integrated reports

Barth, Mary E.; Cahan, Steven F.; Chen, Li; Venter, Elmar R. - In: The British accounting review 57 (2025) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10015436303

Fruitless effort? : the effects of risk management disclosure specificity on nonprofessional investors' judgments

Miao, Xinyan; Wang, Shaofei; Wang, Yue; Zhou, Bo - In: China journal of accounting research : CJAR 18 (2025) 3, pp. 1-20

The widespread use of boilerplate disclosures in financial reporting has led regulators to express concerns about the decision-usefulness of annual reports. We conduct two experiments to determine the effects of risk management disclosure presence and specificity on nonprofessional investors'...

Persistent link: https://www.econbiz.de/10015458224

The cost of auditing service performance information

Chen, Xikai; Scott, Tom - In: International journal of auditing : IJA 29 (2025) 3, pp. 454-474

Persistent link: https://www.econbiz.de/10015458396

CEO narcissism and linguistic complexity in earnings conference calls

Lammers, Frederic; Pape, Ulrich - In: Accounting and finance 65 (2025) 3, pp. 3081-3106

Persistent link: https://www.econbiz.de/10015467981

Non-financial disclosure and firm performance: Insights from listed consumer goods manufacturing companies in Nigeria

Dagunduro, Muyiwa Emmanuel; Falana, Gbenga Ayodele; … - In: Economy, Business and Development: An International … 5 (2024) 1, pp. 14-27

the value of environmental, social, and governance (ESG) factors, understanding the nexus between non-financial disclosure … robust non-financial disclosure practices tend to experience better overall performance. The study concludes that non-financial …In the dynamic landscape of corporate reporting and stakeholder engagement, the significance of non-financial …

Persistent link: https://www.econbiz.de/10015337535

Frauen können in Führungspositionen von Unternehmen einiges bewirken, bleiben aber unterrepräsentiert

Sondergeld, Virginia; Wrohlich, Katharina; Kirsch, Anja - In: DIW Wochenbericht 91 (2024) 3, pp. 24-25

Persistent link: https://www.econbiz.de/10014469095

Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of Quantitative Finance and Accounting 63 (2024) 4, pp. 1511-1548

This experimental research investigates the effect of different types of environmental information on investor judgment. By examining three experimental cases varying the level of environmental disclosure, we evaluate the investment judgments of professional (Study 1) and private German...

Persistent link: https://www.econbiz.de/10015374967