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Journal of international accounting auditing & taxation
The accounting review : a publication of the American Accounting Association
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Finance research letters
103
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101
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ECONIS (ZBW)
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1
Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan
Kusano, Masaki
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014301966
Saved in:
2
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
3
An examination of corporate environmental goals disclosure, sustainability performance and firm value : an Egyptian evidence
Helfaya, Akrum
;
Aboud, Ahmed
;
Amin, Essam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434924
Saved in:
4
Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?
Mahmoudian, Fereshteh
;
Yu, Dongning
;
Lu, Jing
;
Nazari, …
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014434925
Saved in:
5
The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
Cereola, Sandra Janet
;
Dynowska, Joanna
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013366824
Saved in:
6
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
7
Narrative disclosure tone : a review and areas for future research
Bassyouny, Hesham
;
Moursi, Tarek Abdelfattah
;
Tao, Lei
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013535861
Saved in:
8
The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
Elmagrhi, Mohamed H.
;
Ntim, Collins G.
;
Wang, Yan
; …
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013279678
Saved in:
9
Executive compensation disclosure, ownership concentration and dual-class firms : an analysis of Swedish data
Cieslak, Katarzyna
;
Hamberg, Matthias
;
Vural, Derya
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013279680
Saved in:
10
The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
Elkins, Hamilton
;
Entwistle, Gary
;
Schmidt, Regan N.
- In:
Journal of international accounting auditing & taxation
42
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012506854
Saved in:
11
Does CSR reporting matter to foreign institutional investors in China?
Yu, Wei
;
Zheng, Ying
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012421936
Saved in:
12
Value reporting and firm performance
Eugster, Florian
;
Wagner, Alexander F.
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012421938
Saved in:
13
Do the IFRS promote corporate social responsibility reporting? : evidence from IFRS convergence in India
Weerathunga, Prageeth Roshan
;
Chen, Xiaofang
; …
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012421946
Saved in:
14
Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market
Averhals, Liesbeth
;
Van Caneghem, Tom
;
Willekens, Marleen
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012421947
Saved in:
15
Compliance with IFRS mandatory disclosure requirements : a structured literature review
Tsalavoutas, Ioannis
;
Tsoligkas, Fanis
;
Evans, Lisa
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012421948
Saved in:
16
Does recognition versus disclosure affect risk relevance? : evidence from finance leases in Japan
Kusano, Masaki
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012299722
Saved in:
17
Financial statement users' judgment and disaggregated tax disclosure
Eberhartinger, Eva
;
Genest, Nadia
;
Lee, Soojin
- In:
Journal of international accounting auditing & taxation
41
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012488642
Saved in:
18
The impact of corporate governance and political connections on information asymmetry : international evidence from banks in the Gulf Cooperation Council member countries
Tessema, Abiot Mindaye
- In:
Journal of international accounting auditing & taxation
35
(
2019
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012061067
Saved in:
19
Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?
Cai, Weixing
;
Lee, Edward
;
Xu, Alice Liang
;
Zeng, Cheng
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 12-29
Persistent link: https://www.econbiz.de/10012007663
Saved in:
20
Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?
Shan, Yuan George
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 30-48
Persistent link: https://www.econbiz.de/10012007665
Saved in:
21
The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco
;
Slack, Richard
;
Tsalavoutas, Ioannis
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
Saved in:
22
A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton
;
Entwistle, Gary
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 79-89
Persistent link: https://www.econbiz.de/10011965356
Saved in:
23
Executive compensation disclosure and private control benefits : a comparison of U.S. and Canadian dual class firms
Tinaikar, Surjit
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 32-51
Persistent link: https://www.econbiz.de/10011791478
Saved in:
24
Risk disclosures, international orientation, and share price informativeness : evidence from China
Tan, Youchao
;
Zeng, Cheng
;
Elshandidy, Tamer
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 81-102
Persistent link: https://www.econbiz.de/10011791494
Saved in:
25
Value relevance of biological assets under IFRS
Gonçalves, Rute
;
Lopes, Patrícia Teixeira
;
Craig, Russell
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
Saved in:
26
The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments
Hogdon, Christopher
;
Hughes, Susan B.
- In:
Journal of international accounting auditing & taxation
26
(
2016
),
pp. 28-46
Persistent link: https://www.econbiz.de/10011486599
Saved in:
27
Corporate governance and forward-looking disclosure : evidence from China
Liu, Sun
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 16-30
Persistent link: https://www.econbiz.de/10011417752
Saved in:
28
The impact of board and audit committee characteristics on voluntary disclosure : a meta-analysis
Samaha, Khaled
;
Khlif, Hichem
;
Hussainey, Khaled
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 13-28
Persistent link: https://www.econbiz.de/10011284243
Saved in:
29
The value-relevance of disclosed summarised financial information of listed associates
Badenhorst, Wessel M.
;
Brümmer, Leon M.
;
Wet, Johannes …
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 1-12
Persistent link: https://www.econbiz.de/10011284244
Saved in:
30
Voluntary disclosures of intangibles information by US-listed Asian companies
Kumar, Gaurav
- In:
Journal of international accounting auditing & taxation
22
(
2013
)
2
,
pp. 109-118
Persistent link: https://www.econbiz.de/10010125763
Saved in:
31
An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies
Nichols, Nancy Brown
;
Street, Donna L.
;
Cereola, Sandra J.
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 79-105
Persistent link: https://www.econbiz.de/10009633126
Saved in:
32
The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China
Gao, Lei
;
Kling, Gerhard
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 17-31
Persistent link: https://www.econbiz.de/10009538610
Saved in:
33
Factors affecting MD&A disclosures by SEC registrants : views of practitioners
Tarca, Ann
;
Street, Donna L.
;
Aerts, Walter
- In:
Journal of international accounting auditing & taxation
20
(
2011
)
1
,
pp. 45-59
Persistent link: https://www.econbiz.de/10009011347
Saved in:
34
Family ownership, board independence and voluntary disclosure : evidence from Hong Kong
Chau, Gerald
;
Gray, Sidney J.
- In:
Journal of international accounting auditing & taxation
19
(
2010
)
2
,
pp. 93-109
Persistent link: https://www.econbiz.de/10009272732
Saved in:
35
Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico
Machuga, Susan
;
Teitel, Karen
- In:
Journal of international accounting auditing & taxation
18
(
2009
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10003837363
Saved in:
36
Compliance with IFRS disclosure requirements and individual analysts' forecast errors
Hodgdon, Christopher
;
Tondkar, Rasoul H.
;
Harless, David W.
- In:
Journal of international accounting auditing & taxation
17
(
2008
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10003717875
Saved in:
37
Determinants and consequences of voluntary disclosure in an emerging market : evidence from China
Wang, Kun
;
O, Sewon
;
Claiborne, M. Cathy
- In:
Journal of international accounting auditing & taxation
17
(
2008
)
1
,
pp. 14-30
Persistent link: https://www.econbiz.de/10003717880
Saved in:
38
Voluntary disclosure and information asymmetry in Denmark
Petersen, Christian
;
Plenborg, Thomas
- In:
Journal of international accounting auditing & taxation
15
(
2006
)
2
,
pp. 127-149
Persistent link: https://www.econbiz.de/10003399559
Saved in:
39
The incremental information content of non-US GAAP earnings disclosures : evidence from UK firms
Olibe, Kingsley O.
- In:
Journal of international accounting auditing & taxation
15
(
2006
)
2
,
pp. 197-214
Persistent link: https://www.econbiz.de/10003399566
Saved in:
40
Perpetuating traditional influences : voluntary disclosure in Malaysia following the economic crisis
Nazli A. Mohd Ghazali
;
Weetman, Pauline
- In:
Journal of international accounting auditing & taxation
15
(
2006
)
2
,
pp. 226-248
Persistent link: https://www.econbiz.de/10003399572
Saved in:
41
Perceptions and characteristics of financial statement users in developing countries : evidence from Iran
Mirshekary, Soheila
;
Saudagaran, Shahrokh M.
- In:
Journal of international accounting auditing & taxation
14
(
2005
)
1
,
pp. 33-54
Persistent link: https://www.econbiz.de/10002829037
Saved in:
42
The accuracy of Canadian and New Zealand earnings forecasts : a comparison of voluntary versus compulsory disclosures
Pedwell, Kathryn
- In:
Journal of international accounting auditing & taxation
3
(
1994
)
2
,
pp. 221-236
Persistent link: https://www.econbiz.de/10001173152
Saved in:
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