Search Results - subject:"Reporting complexity"

Aghamolla, Cyrus; Smith, Kevin - In: Journal of accounting & economics 76 (2023) 2/3, pp. 1-35

Persistent link: https://www.econbiz.de/10014489137

Shareholder activism and accounting reporting complexity

Dao, Mai; Xu, Hongkang - In: Journal of Accounting Literature 46 (2023) 1, pp. 121-149

Purpose In this paper the authors aim to examine whether shareholder activism is associated with accounting reporting … complexity (ARC). Design/methodology/approach The authors employ ordinary least squares (OLS) and a sample of 19,530 firm …

Persistent link: https://www.econbiz.de/10014839784

A measure of firm complexity : data and code

Hoitash, Rani; Hoitash, Udi - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 2, pp. 161-172

Persistent link: https://www.econbiz.de/10013412400

The effect of audit firm attributes on audit delay in the presence of financial reporting complexity

Chen, Chu; Jia, Hongmei; Xu, Yang; Ziebart, David A. - In: Managerial auditing journal 37 (2022) 2, pp. 283-302

Persistent link: https://www.econbiz.de/10013165098

Complexity of financial reporting standards and accounting expertise

Chychyla, Roman; Leone, Andrew J.; Minutti-Meza, Miguel - In: Journal of accounting & economics 67 (2019) 1, pp. 226-253

Persistent link: https://www.econbiz.de/10012007644

Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity

Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012153880

Comovement, financial reporting complexity, and information markets : evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations

Filzen, Joshua J.; Schutte, Maria Gabriela - In: The North American journal of economics and finance : a … 39 (2017), pp. 19-37

Persistent link: https://www.econbiz.de/10011878572

Do analysts understand the economic and reporting complexities of derivatives?

Chang, Hye Sun; Donohoe, Michael; Sougiannis, Theodore - In: Journal of accounting & economics 61 (2016) 2/3, pp. 584-604

Persistent link: https://www.econbiz.de/10011498033