Search Results - subject:"report"

Annual report readability and stock return synchronicity : evidence from India

Gangadharan, Vismaya; Padmakumari, Lakshmi - In: Cogent economics & finance 11 (2023) 1, pp. 1-22

This study investigates the relationship between the comprehensibility of a firm's annual report and its stock return …

Persistent link: https://www.econbiz.de/10014500700

Investor reactions to key audit matters : financial and non-financial contexts

Hoang, Hien; Moroney, Robyn; Phang, Soon-Yeow; Xiao, Xinning - In: Accounting and finance 63 (2023) 3, pp. 3325-3349

Persistent link: https://www.econbiz.de/10014375329

Annual report inquiry letters, disclosure of key audit matters and audit fees : evidence from Chinese A-share listed companies

Li, Xiaoyu; Gou, Hongyao; Wang, Miao - In: Oeconomia Copernicana 14 (2023) 4, pp. 1303-1339

Persistent link: https://www.econbiz.de/10014521179

IFRS adoption and the readability of corporate annual reports : evidence from an emerging market

El-Sayed Ebaid, Ibrahim - In: Future Business Journal 9 (2023) 1, pp. 1-12

readability of the corporate annual report. The results of the study reveal that the adoption of IFRS has led to a decrease in the … readability of the corporate annual report. The results also indicate that there is a significant impact of the company's size and … profitability on the readability of the corporate annual report, while the leverage and industry in which the company operates do …

Persistent link: https://www.econbiz.de/10014505924

The relationship of corporate governance and online financial reports : an empirical analysis of European listed firms?

Pieper, Hendrik; Thun, Toni W.; Heineking, Emily; … - 2023

Persistent link: https://www.econbiz.de/10014326894

Earnings manipulation and similarity of annual report disclosure : evidence from China

Wang, Yonghai; Ye, Qingyun; Wang, Jenny Jing; Wang, Yunqian - In: Accounting and finance 63 (2023), pp. 1137-1156

Persistent link: https://www.econbiz.de/10014301891

Corporate governance disclosure and annual reports quality : an investigation in Vietnam context

Tran Manh Dung; Ha Hong Hanh - In: Cogent economics & finance 11 (2023) 1, pp. 1-32

Corporate governance reports (CGR) and annual reports are two fundamental corporate documents disseminated to shareholders about the companies' financial condition and operation. While the annual reports could be seen as outside appearance, the CGR reflects internal processes that an entity...

Persistent link: https://www.econbiz.de/10014500658

Marketing through the eyes of senior management : insights from Fortune 500 reporting

Frösén, Johanna; Stewart, David W. - In: Journal of marketing theory and practice : JMTP 31 (2023) 1, pp. 75-96

Persistent link: https://www.econbiz.de/10013483440

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22

illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social … capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …, society’s influential assets, social capital, and audit report quality strongly influence the auditor’s performance. The …

Persistent link: https://www.econbiz.de/10014305665

Impression management tactics in Covid-19 related disclosures : a study on the annual reports of Bangladeshi listed insurance companies

Dewan Mahboob Hossain; Alam, Md. Saiful; Mazumder, … - In: Asian journal of economics and banking : AJEB 7 (2023) 2, pp. 234-250

Purpose - The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh. Design/methodology/approach - To fulfil this objective, the authors have conducted a discourse analysis of the...

Persistent link: https://www.econbiz.de/10014309414

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