Search Results - subject:"Financial statement"

Does the change in financial statement format influence stock price crash risk?

Wu, Qinqin; Xiao, Manjing; Zuo, Wenli; Dai, Lingling; … - In: International Journal of Financial Studies : open … 13 (2025) 4, pp. 1-22

By employing the 2017 reform of China's financial statement presentation as an exogenous shock, we evaluate how the …

Persistent link: https://www.econbiz.de/10015591098

Executive age, executive gender and financial statement comparability

Farshadfar, Shadi; Samarbakhsh, Laleh; Jahan, Ismat - In: Advances in accounting : a research annual 68 (2025), pp. 1-17

Persistent link: https://www.econbiz.de/10015435902

Should insurance be disclosed in corporate financial statements? : an analysis of the views of stakeholders

Adams, Michael B. - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015439500

Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics

Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - In: Journal of business economics and management 26 (2025) 1, pp. 49-68

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...

Persistent link: https://www.econbiz.de/10015413267

Climate change, ethical accounting, and the Paris Agreement : does financial statement divergence influence shareholder value?

Viput Ongsakul; Pattanaporn Chatjuthamard; Pornsit Jiraporn - In: Journal of sustainable finance & investment 15 (2025) 4, pp. 836-868

Persistent link: https://www.econbiz.de/10015588388

Audit partner style and financial statement comparability : new evidence from the US market

Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790

Persistent link: https://www.econbiz.de/10015130345

Financial statement comparability and expected default risk

Wang, Yushi; Feng, Yuan; Zhu, Zhangyao; Liu, Jia; Li, Yubin - In: International review of financial analysis 95 (2024) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10015147828

Identification of fraudulent financial statements through a multi-label classification approach

Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10015099035

The impact of female executives on the quality and comparability of financial statements : evidence from the U.S.

Gao, Xiang; Sequeira, Emmanuel; Wu, Qifeng Charles - In: Copernican Journal of Finance & Accounting : CJF&A 13 (2024) 3, pp. 29-45

Persistent link: https://www.econbiz.de/10015607953

Tension in financial reporting : reacting to a peer bankruptcy announcement

Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - In: Journal of accounting, auditing & finance : JAAF 41 (2026) 1, pp. 317-347

Persistent link: https://www.econbiz.de/10015597293