Search Results - subject:"reporting complexity"

The differential impact of accounting rules' complexity on public and private debt contracting : evidence from ASU 2017-12

Ali, Waqar - 2024

Persistent link: https://www.econbiz.de/10014474817

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

Chen, Clement; Liu, Zhenfeng; Tang, Wenye; Tuo, Ling - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10014535570

CEO overconfidence and financial reporting complexity : evidence from textual analysis

Rajabalizadeh, Javad - In: Management decision 61 (2023) 13, pp. 356-385

Persistent link: https://www.econbiz.de/10014448302

Does hedge accounting complexity influence the effectiveness of firms' hedging activities?

Ali, Waqar; Bens, Daniel A.; Cassar, Gavin - 2023

Persistent link: https://www.econbiz.de/10014419397

Access to IT-Capable employees and the relevance of financial information

Klaus, J. Philipp; Masli, Adi; Sapkota, Pradeep - In: Journal of accounting and public policy 51 (2025), pp. 1-22

In this paper, we examine IT-capable employees’ role in the production process of financial information. We posit that enhanced management of raw data during this process decreases technical errors and increases data processing speed, thus allowing financial information to be more relevant...

Persistent link: https://www.econbiz.de/10015413981

XBRL reporting in firms with data breach incidents

Jiang, Wanying; Xu, Chunhao; Counts, Roy Wayne - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 146-156

Persistent link: https://www.econbiz.de/10015152859

SEC comment letters and 10-K accounting and linguistic reporting complexity

Burke, Jenna J.; Gunny, Katherine - 2024

Persistent link: https://www.econbiz.de/10015358593

Financial reporting complexities : association with accounting expertise of board and audit committee

Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217

Persistent link: https://www.econbiz.de/10014472305

Financial reporting complexity, investor sentiment, and stock prices

Chung, Min-Hsi; Chang, Ya-Kai - In: Finance research letters 62 (2024) 1, pp. 1-7

Persistent link: https://www.econbiz.de/10014530734

The impact of hedge fund activism on audit pricing

Chen, Huimin; Francis, Bill B.; Shen, Yinjie; Wu, Qiang - In: The British accounting review 56 (2024) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10015062287