Search Results - subject:"Financial reporting transparency"

An analysis of the effect of employee tenure on WACC

Lim, Hyoungjoo; Mali, Dafydd; Attah-Boakye, Rexford; … - In: Accounting forum 49 (2025) 4, pp. 854-882

Persistent link: https://www.econbiz.de/10015442449

Corporate culture's influence on the transparency of financial reporting in Iran : an in-depth analysis of readability and tone

Rajabalizadeh, Javad - In: Journal of applied accounting research 26 (2025) 6, pp. 47-85

Persistent link: https://www.econbiz.de/10015611936

A conceptual framework to analyse illicit financial flows (IFFs)

Netshisaulu, Ndiimafhi Norah; Van der Poll, Huibrecht … - In: Risks : open access journal 10 (2022) 9, pp. 1-20

This article develops a conceptual framework, based on a comprehensive literature review, to address illicit financial flows (IFFs), characterised by the illegal move of monies or capital across country borders. IFFs compromise transparency through complex transactions and incur harmful effects...

Persistent link: https://www.econbiz.de/10013473160

A conceptual framework to analyse illicit financial flows (IFFs)

Netshisaulu, Ndiimafhi Norah; Van der Poll, Huibrecht … - In: Risks : open access journal 10 (2022) 9, pp. 1-20

Persistent link: https://www.econbiz.de/10013368994

Does social capital matter to stock price crash risk? : evidence from the US listed firms

Sun, Liang; Yu, Huaibing - In: The journal of corporate accounting & finance 35 (2024) 4, pp. 58-83

Persistent link: https://www.econbiz.de/10015152917

Does citizens' financial literacy relate to bank financial reporting transparency?

Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912

Persistent link: https://www.econbiz.de/10012653650

The relationship between corporate governance and financial reporting transparency

Salehi, Mahdi; Ajel, Raed Ammar; Zimon, Grzegorz - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1049-1072

Persistent link: https://www.econbiz.de/10014504729

On the 20th governance reform anniversary : revisiting corporate governance and transparency nexus after two decades of change in Malaysia

Hairul Suhaimi Nahar; Maslinawati Mohamad - In: Journal of Asia Business Studies 17 (2023) 3, pp. 576-597

Persistent link: https://www.econbiz.de/10014335436

Consolidation of off-balance sheet entities and investment efficiency

Zhao, Fang; Barua, Abhijit; Kim, Jung Hoon - In: Accounting research journal 35 (2022) 3, pp. 364-381

Persistent link: https://www.econbiz.de/10013363565

Group affiliation and default prediction

Beaver, William H.; Cascino, Stefano; Correia, Maria M.; … - 2018

improvements in parent default prediction are decreasing in the extent of parent-country financial reporting transparency which …

Persistent link: https://www.econbiz.de/10011864989