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Search: subject_exact:"Disclosure practices"
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26
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25
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International journal of disclosure and governance
16
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14
Accounting horizons : a quarterly publication of the American Accounting Association
14
Corporate social responsibility and environmental management
14
International journal of accounting, auditing and performance evaluation : IJAAPE
14
Journal of management & governance
14
Economics letters
13
Journal of financial economics
13
Corporate ownership & control : international scientific journal
12
Journal of international accounting auditing & taxation
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
International journal of learning and intellectual capital : IJLIC
11
International journal of managerial and financial accounting
11
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11
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11
Advances in accounting : a research annual
10
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
10
Der Betrieb
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International review of financial analysis
10
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ECONIS (ZBW)
2,817
RePEc
3
Other ZBW resources
3
Showing
451
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500
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2,823
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451
Using relevant headings in risk factor disclosures : what is the impact on information processing?
Huang, Feiqi
;
Wang, Tawei
;
Yen, Ju-Chun
- In:
Journal of accounting and public policy
42
(
2023
)
5
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014468469
Saved in:
452
Unaware consumers and disclosure of deficiencies
Schmitt, Stefanie Yvonne
;
Bruckner, Dominik
- In:
Games and economic behavior
142
(
2023
),
pp. 1018-1042
Persistent link: https://www.econbiz.de/10014470914
Saved in:
453
Private disclosure with multiple agents
Zhu, Shuguang
- In:
Journal of economic theory
212
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014471758
Saved in:
454
Can gender pay-gap disclosures make a difference?
Abudy, Menachem
;
Aharon, David Y.
;
Shust, Efrat
- In:
Finance research letters
52
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014472123
Saved in:
455
Stock market reaction to mandatory ESG disclosure
Wang, Jiazhen
;
Hu, Xiaolu
;
Zhong, Angel
- In:
Finance research letters
53
(
2023
),
pp. 1-9
Persistent link: https://www.econbiz.de/10014472276
Saved in:
456
Do data breach disclosure laws matter to shareholder risk?
ElMawazini, Khaled
;
Saadi, Samir
;
Sassi, Syrine
; …
- In:
Finance research letters
53
(
2023
),
pp. 1-8
Persistent link: https://www.econbiz.de/10014472308
Saved in:
457
Is mandatory sustainability disclosure associated with default risk? : evidence from emerging markets
Do, Trung K.
;
Xuan Vinh Vo
- In:
Finance research letters
55
(
2023
)
1
,
pp. 1-9
Persistent link: https://www.econbiz.de/10014472967
Saved in:
458
The impact of the disclosure characteristics of the application material on the successful listing of companies on China's Science and Technology Innovation Board
Han, Chen
;
Wu, Chengliang
;
Wei, Lu
- In:
Journal of behavioral and experimental finance
37
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014454743
Saved in:
459
The market response to mandatory disclosure of payments to foreign governments
Elayan, Fayez A.
;
Pacharn, Parunchana
;
Li, Jingyu
; …
- In:
The British accounting review : the journal of the …
55
(
2023
)
6
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014458960
Saved in:
460
Internal ratings and bank opacity : evidence from analysts' forecasts
Bruno, Brunella
;
Marino, Immacolata
;
Nocera, Giacomo
- In:
Journal of financial intermediation
56
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014477445
Saved in:
461
The incidence of expectations management in the post-regulation fair disclosure period
Li, Sherry Fang
- In:
Accounting & taxation : AT
15
(
2023
)
1
,
pp. 105-116
Persistent link: https://www.econbiz.de/10014492447
Saved in:
462
Tone and credibility in voluntary disclosures
Bodoff, David
;
Hirsch, Iris
- In:
Corporate communications : an international journal
28
(
2023
)
6
,
pp. 943-971
Persistent link: https://www.econbiz.de/10014493944
Saved in:
463
Impact of corporate governance disclosure on firm performance of Nepalese commercial banks : the risk-taking as mediating variable
Saphi, Lalan Kumar
;
Bhandari, Laxmi
;
Tharu, Janaki
; …
- In:
Nepalese journal of finance : a publication of Uniglobe …
10
(
2023
)
1
,
pp. 132-150
Persistent link: https://www.econbiz.de/10014495255
Saved in:
464
Joint impact of corporate governance and risk disclosures on firm value : evidence from emerging markets
Khandelwal, Chandni
;
Kumar, Satish
;
Tripathi, Vibha
; …
- In:
Research in international business and finance
66
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014460617
Saved in:
465
Forward-looking disclosure tone in the chairman's statement : obfuscation or truthful explanations
Al Lawati, Hidaya
;
Hussainey, Khaled
;
Sagitova, Roza
- In:
International journal of accounting and information …
31
(
2023
)
5
,
pp. 838-863
Persistent link: https://www.econbiz.de/10014461283
Saved in:
466
The effect of voluntary and mandatory corporate social responsibility disclosure on firm profitability : evidence from China
Xue, Shuyu
;
Chang, Qi
;
Xu, Jingwen
- In:
Pacific-Basin finance journal
77
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014463658
Saved in:
467
The impact of audit committee composition on corporate risk disclosure in emerging countries
Uba Adamu, Musa
;
Ivaškovskaja, Irina V.
- In:
Eurasian Business and Economics Perspectives : …
,
(pp. 23-45)
.
2023
Persistent link: https://www.econbiz.de/10014436483
Saved in:
468
Regulation Fair Disclosure and the timeliness of long-horizon management forecasts
Hurwitz, Helen
;
Sun, Yan
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1808-1835
Persistent link: https://www.econbiz.de/10014443316
Saved in:
469
Perils of limiting the coverage of mandatory pay disclosure : the Korean experience
Ra, Jinhyeok
;
Kim, U-chʾan
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1633-1670
Persistent link: https://www.econbiz.de/10014443507
Saved in:
470
Information transmission in voluntary disclosure games
Lichtig, Avi
;
Weksler, Ran
- In:
Journal of economic theory
210
(
2023
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014422575
Saved in:
471
Climate change risk disclosures and audit fees : a text analytics assessment
Gao, Lei
;
Calderon, Thomas G.
- In:
Journal of emerging technologies in Accounting
20
(
2023
)
2
,
pp. 71-93
Persistent link: https://www.econbiz.de/10014424423
Saved in:
472
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
473
Managing large donor influence
Carniol, Michael P.
;
Fischer, Paul E.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 73-95
Persistent link: https://www.econbiz.de/10014390389
Saved in:
474
Voluntary performance disclosures in the CD&A
Packard, Heidi A.
;
Pawliczek, Andrea
;
Skinner, A. Nicole
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 435-466
Persistent link: https://www.econbiz.de/10014390412
Saved in:
475
Disclosure of disaggregated information in the presence of reputational concerns
Kim, Tae Wook
;
Pae, Suil
- In:
Management science : journal of the Institute for …
69
(
2023
)
9
,
pp. 5668-5690
Persistent link: https://www.econbiz.de/10014392964
Saved in:
476
Does corporate governance quality influence insider trading around private meetings between managers and investors?
Bowen, Robert M.
;
Dutta, Shantanu
;
Tang, Songlian
;
Zhu, …
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
3
,
pp. 27-57
Persistent link: https://www.econbiz.de/10014370648
Saved in:
477
A tale of two forecasts : an analysis of mandatory and voluntary effective tax rate forecasts
Chen, Novia X.
;
Chi, Sabrina
;
Shevlin, Terry
- In:
The accounting review : a publication of the American …
98
(
2023
)
5
,
pp. 161-186
Persistent link: https://www.econbiz.de/10014374967
Saved in:
478
Firm characteristics and forward-looking disclosure : the moderating role of gender diversity
Abdelazim, Samir Ibrahim
;
Metwally, Abdelmoneim
;
Aly, …
- In:
Journal of accounting in emerging economies : JAEE
13
(
2023
)
5
,
pp. 947-973
Persistent link: https://www.econbiz.de/10014427724
Saved in:
479
Stock price informativeness of risk disclosure : does time orientation matter?
Elshandidy, Tamer
;
Ahmed, Yousry
- In:
The quarterly review of economics and finance : journal …
89
(
2023
),
pp. 149-162
Persistent link: https://www.econbiz.de/10014428420
Saved in:
480
Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
Jiang, Yan
;
Tang, Qingliang
- In:
Pacific accounting review
35
(
2023
)
4
,
pp. 534-561
Persistent link: https://www.econbiz.de/10014429775
Saved in:
481
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
482
Corporate teamwork culture and management earnings forecast quality
Tang, Wenye
;
Xu, Chunhao
;
Gai, Lili
- In:
The journal of corporate accounting & finance
34
(
2023
)
4
,
pp. 237-243
Persistent link: https://www.econbiz.de/10014431516
Saved in:
483
Does transparency and disclosure (T&D) improve the performance of banks in India?
Rastogi, Shailesh
;
Kanoujiya, Jagjeevan
- In:
The international journal of productivity and …
72
(
2023
)
9
,
pp. 2605-2628
Persistent link: https://www.econbiz.de/10014431838
Saved in:
484
Environmental disclosure and its relation to waste performance
Benjamin, Samuel Jebaraj
;
Biswas, Pallab Kumar
;
Hewa …
- In:
Meditari accountancy research
31
(
2023
)
6
,
pp. 1545-1577
Persistent link: https://www.econbiz.de/10014433045
Saved in:
485
Conditional mandates on management earnings forecasts : the impact on the cost of debt
Wang, Kun
;
Zhu, Nathan Zhenghang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
4
,
pp. 901-953
Persistent link: https://www.econbiz.de/10014443586
Saved in:
486
COVID-19-related disclosures by listed firms in Vietnam
Thanh Thanh Thi Hoang
;
Nguyen Huu Cuong
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
4
,
pp. 916-935
Persistent link: https://www.econbiz.de/10014381031
Saved in:
487
The trade-off between mandatory and voluntary disclosure : evidence from oil companies' risk reporting
Arena, Claudia
;
Bozzolan, Saverio
;
Imperatore, Claudia
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 986-1008
Persistent link: https://www.econbiz.de/10014382707
Saved in:
488
Voluntary versus mandatory disclosure of liability insurance coverage limit
Jia, Xue
;
Suijs, Jeroen
- In:
Journal of accounting and public policy
42
(
2023
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014382828
Saved in:
489
Cross-border regulatory enforcement and corporate voluntary disclosure
Tsang, Albert
;
Xiang, Yi
;
Yu, Miao
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 482-523
Persistent link: https://www.econbiz.de/10014304076
Saved in:
490
Local CEOs, career concerns and voluntary disclosure
Hu, Yaqin
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 565-597
Persistent link: https://www.econbiz.de/10014304080
Saved in:
491
Threatened by wildfires : what do firms disclose in their 10-Ks?
Griffin, Paul A.
;
Jiang, Yijing
;
Sun, Yuan
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 895-942
Persistent link: https://www.econbiz.de/10014304126
Saved in:
492
Financial performance and corporate risk disclosure : the moderating impact of board structure
Saggar, Ridhima
;
Arora, Nischay
;
Singh, Balwinder
- In:
Global business & economics review
28
(
2023
)
1
,
pp. 39-61
Persistent link: https://www.econbiz.de/10014230894
Saved in:
493
Executive extraversion and voluntary disclosure : evidence from management earnings forecasts
Liao, Chih-Hsien
;
San, Ziyao
;
Tsang, Albert
;
Yu, Miao
- In:
Asia-Pacific journal of accounting & economics : …
30
(
2023
)
1
,
pp. 56-71
Persistent link: https://www.econbiz.de/10013482438
Saved in:
494
Role of stock price informativeness in shaping non-GAAP earnings disclosures
Zhang, Ting
;
Tian, Gaoliang
;
Feng, Hua
- In:
Asia-Pacific journal of accounting & economics : …
30
(
2023
)
1
,
pp. 266-283
Persistent link: https://www.econbiz.de/10013482470
Saved in:
495
Disclosure versus recognition : the value relevance of pensions
Larcher, Luca
- In:
Journal of pension economics and finance : JPEF
22
(
2023
)
1
,
pp. 132-159
Persistent link: https://www.econbiz.de/10013469677
Saved in:
496
Determinants of goodwill impairment disclosure : the role of audit quality and analysts following
Ranga, Abhishek
;
Pathak, Rajesh
- In:
Managerial finance
49
(
2023
)
1
,
pp. 88-109
Persistent link: https://www.econbiz.de/10013503602
Saved in:
497
Corporate governance quality and non-financial KPI disclosure comparability : UK evidence
Bini, Laura
;
Giunta, Francesco
;
Miccini, Rebecca
; …
- In:
Journal of management & governance
27
(
2023
)
1
,
pp. 43-74
Persistent link: https://www.econbiz.de/10014259007
Saved in:
498
Does managerial ability matter for corporate climate change disclosures?
Daradkeh, Hussein
;
Shams, Syed
;
Bose, Sudipta
; …
- In:
Corporate governance : an international review
31
(
2023
)
1
,
pp. 83-104
Persistent link: https://www.econbiz.de/10014261320
Saved in:
499
Strategic information disclosure and the cost of equity capital : evidence from China
Yang, Mo
;
Li, Yan
;
Dong, Dayong
- In:
Finance research letters
51
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014287050
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500
Shareholder short-termism, corporate control and voluntary disclosure
Jia, Xue
;
Menon, Rahul
- In:
Management science : journal of the Institute for …
69
(
2023
)
1
,
pp. 702-721
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