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ECONIS (ZBW)
156
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1
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:
2
Do mandatory risk factor disclosures reduce stock price crash risk?
Au, Shiu-Yik
;
Qiu, Bin
;
Wu, Szu-Yin
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014485476
Saved in:
3
The effect of disclosure committees on non-GAAP reporting quality
Hao, Jie
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-24
Persistent link: https://www.econbiz.de/10014485495
Saved in:
4
Management earnings forecast and financial statement complexity
Ishinagi, Yoshikazu
;
Shiiba, Atsushi
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-9
Persistent link: https://www.econbiz.de/10014485517
Saved in:
5
Enforcement and disclosure
Franke, Benedikt
;
Simons, Dirk
- In:
Journal of accounting and public policy
42
(
2023
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10014468467
Saved in:
6
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:
7
Brexit disclosure : companies' honest or bogus perceptions of risk?
Vasilescu, Camelia
;
Weir, Kenneth Hugh
- In:
Journal of accounting and public policy
42
(
2023
)
3
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014323131
Saved in:
8
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?
Feng, Chen
;
Yao, Yi
;
Zhao, Mei
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10013207598
Saved in:
9
Opaque auditor dismissal disclosures : what does timing reveal that disclosures do not?
Burks, Jeffrey J.
;
Stevens, Jennifer Sustersic
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10013207613
Saved in:
10
How do suppliers benefit from customers' voluntary disclosure? : the effect of customers' earnings guidance on upstream firms' investment efficiency
Chiu, Peng-Chia
;
Jiu, Lili
;
Yu, Po-Hsiang
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013207619
Saved in:
11
Information disclosure and liquidity crisis
Lee, Kyounghun
;
Oh, Frederick Dongchuhl
- In:
Journal of accounting and public policy
41
(
2022
)
2
,
pp. 1-9
Persistent link: https://www.econbiz.de/10013207643
Saved in:
12
Do IPOs bear more severe legal consequences of accounting misstatements?
Wu, Biyu
- In:
Journal of accounting and public policy
41
(
2022
)
3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271356
Saved in:
13
"Surprise" material weakness disclosures : effects on audit fees and audit report lags
Belina, Hambisa
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-16
Persistent link: https://www.econbiz.de/10013471519
Saved in:
14
Can third-party online sales disclosure help reduce earnings management? : evidence from China
Li, Qian
;
Liu, Shangqun
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471520
Saved in:
15
The impact of country institutional factors on firm disclosure : cybersecurity disclosures in Chinese cross-listed firms
Barry, Thomas
;
Jona, Jonathan
;
Sonderstrom, Naomi
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-15
Persistent link: https://www.econbiz.de/10013471528
Saved in:
16
Changes in corporate cybersecurity risk disclosures after SEC comment letters
Calderon, Thomas G.
;
Gao, Lei
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10013429271
Saved in:
17
Board composition and voluntary risk disclosure during uncertainty
Adelopo, Ismail
;
Yekini, Kemi C.
;
Maina, Robert
;
Wang, Yan
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150005-1-46
Persistent link: https://www.econbiz.de/10012656544
Saved in:
18
The quality of mandatory non-financial (risk) disclosures : the moderating role of audit firm and partner characteristics
Bozzolan, Saverio
;
Miihkinen, Antti
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150008-1-55
Persistent link: https://www.econbiz.de/10012656557
Saved in:
19
Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"
Hay, David
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2180004-1-8
Persistent link: https://www.econbiz.de/10012656559
Saved in:
20
Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed
;
Helfaya, Akrum
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150018-1-34
Persistent link: https://www.econbiz.de/10012938785
Saved in:
21
Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?
Hsu, Charles
;
Jin, Qinglu
;
Ma, Zhiming
;
Zhou, Jing
- In:
Journal of accounting and public policy
40
(
2021
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012502545
Saved in:
22
Corporate governance and transparency in Japan
Aman, Hiroyuki
;
Beekes, Wendy
;
Brown, Philip
- In:
The international journal of accounting : TIJA
56
(
2021
)
1
,
pp. 2150003-1-40
Persistent link: https://www.econbiz.de/10012544808
Saved in:
23
Firm informativeness, information environment, and accounting quality in emerging countries
Martins, Orleans Silva
;
Barros, Lucas Ayres B. de C.
- In:
The international journal of accounting : TIJA
56
(
2021
)
1
,
pp. 2150004-1-50
Persistent link: https://www.econbiz.de/10012544823
Saved in:
24
Do conventional financial disclosures matter in alternative financing? : evidence from equity crowdfunding
Ra-Pee Pattanapanyasat
- In:
Journal of accounting and public policy
40
(
2021
)
3
,
pp. 1-8
Persistent link: https://www.econbiz.de/10012545510
Saved in:
25
Are required SEC proxy disclosures about the board's role in risk oversight substantive?
Beasley, Mark S.
;
Branson, Bruce
;
Pagach, Don
;
Panfilo, …
- In:
Journal of accounting and public policy
40
(
2021
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012495641
Saved in:
26
Analyst reputation and management earnings forecasts
Kim, Jae Bum
;
Kim, Yongtae
;
Lee, Joonho
- In:
Journal of accounting and public policy
40
(
2021
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012495642
Saved in:
27
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency
Silvers, Roger
- In:
Journal of accounting and public policy
40
(
2021
)
4
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012820229
Saved in:
28
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments
Rapley, Eric T.
;
Robertson, Jesse C.
;
Smith, Jason
- In:
Journal of accounting and public policy
40
(
2021
)
5
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012820265
Saved in:
29
Market reaction to quantitative and qualitative order backlog disclosures
Feldman, Ronen
;
Govindaraj, Suresh
;
Livnat, Joshua
; …
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-16
Persistent link: https://www.econbiz.de/10013203752
Saved in:
30
Limits of private firms' disclosure avoidance : evidence from enforcing financial statements publication in Germany
Laschewski, Christian
;
Nasev, Julia
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-9
Persistent link: https://www.econbiz.de/10013204814
Saved in:
31
Disclosure tone of the spin-off prospectus and insider trading
Choi, Wonik
- In:
Journal of accounting and public policy
39
(
2020
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012252976
Saved in:
32
Does government report readability matter? : evidence from market reactions to AAERs
Kuang, Yu Flora
;
Lee, Gladys
;
Qin, Bo
- In:
Journal of accounting and public policy
39
(
2020
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10012253005
Saved in:
33
Risk disclosure noncompliance
Adam-Müller, Axel F. A.
;
Erkens, Michael H. R.
- In:
Journal of accounting and public policy
39
(
2020
)
3
,
pp. 1-10
Persistent link: https://www.econbiz.de/10012253010
Saved in:
34
The effect of consistency in book-tax differences on analysts’ earnings forecasts : evidence from forecast accuracy and informativeness
Choi, Heeick
;
Hu, Rui
;
Karim, Khondkar E.
- In:
Journal of accounting and public policy
39
(
2020
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012253013
Saved in:
35
To reveal or not to reveal? : the influence of cultural secrecy on discretionary disclosure decisions
Göttsche, Max
;
Küster, Stephan
;
Steindl, Tobias
- In:
The international journal of accounting : TIJA
55
(
2020
)
3
,
pp. 2050012-1-47
Persistent link: https://www.econbiz.de/10012437392
Saved in:
36
Non-GAAP disclosures and CEO pay levels
Lont, David H.
;
Ranasinghe, Dinithi
;
Roberts, Helen
- In:
The international journal of accounting : TIJA
55
(
2020
)
4
,
pp. 2050016-1-48
Persistent link: https://www.econbiz.de/10012437917
Saved in:
37
The consequences of deviating from financial reporting industry norms : evidence from the disclosure of foreign cash
Bjornsen, Matt
;
Downes, Jimmy F.
;
Omer, Thomas C.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012420928
Saved in:
38
Abnormal disclosure tone and going concern modified audit reports
Hossain, Mahmud
;
Raghunandan, Kannan
;
Rama, Dasaratha V.
- In:
Journal of accounting and public policy
39
(
2020
)
4
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012296752
Saved in:
39
Intention to acquire and m&as : evidence from European IPOs
Charitou, Andreas
;
Karamanou, Irene
;
Loizides, George
- In:
The international journal of accounting : TIJA
55
(
2020
)
2
,
pp. 2050007-1-2050007-41
Persistent link: https://www.econbiz.de/10012301397
Saved in:
40
Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum
;
Marchini, Pier Luigi
;
Siciliano, Gianfranco
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
Saved in:
41
Corporate financial disclosure measurement in the empirical accounting literature : a review article
Hassan, Omaima A. G.
;
Marston, Claire
- In:
The international journal of accounting : TIJA
54
(
2019
)
2
,
pp. 1950006-1-1950006-54
Persistent link: https://www.econbiz.de/10012108736
Saved in:
42
Do risk disclosures relating to the use of financial instruments matter? Evidence from the australian metals and mining sector
Thai, Kevin Huu Phat
;
Birt, Jacqueline
- In:
The international journal of accounting : TIJA
54
(
2019
)
4
,
pp. 1950017-1-1950017-36
Persistent link: https://www.econbiz.de/10012173383
Saved in:
43
Does SEC FRR No. 48 disclosure communicate risk management effectiveness?
Lobo, Gerald J.
;
Siqueira, Wei Z.
;
Tam, Kinsun
;
Zhou, Jian
- In:
Journal of accounting and public policy
38
(
2019
)
6
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012154275
Saved in:
44
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Brown, Rodney J.
;
Jorgensen, Bjorn N.
;
Pope, Peter F.
- In:
Journal of accounting and public policy
38
(
2019
)
2
,
pp. 106-129
Persistent link: https://www.econbiz.de/10012154322
Saved in:
45
The joint impact of accountability and transparency on managers' reporting choices and owners' reaction to those choices
Ackert, Lucy F.
;
Church, Bryan K.
;
Venkataraman, Shankar
; …
- In:
Journal of accounting and public policy
38
(
2019
)
2
,
pp. 130-145
Persistent link: https://www.econbiz.de/10012154328
Saved in:
46
Determinants and economic consequences of cash flow restatements
Alfonso, Elio
;
Christie, Andrew
;
Hollie, Dana
;
Yu, Shaokun
- In:
Journal of accounting and public policy
37
(
2018
)
1
,
pp. 82-97
Persistent link: https://www.econbiz.de/10011871267
Saved in:
47
Analyst coverage, market liquidity and disclosure quality : a study of fair-value disclosures by European real estate companies under IAS 40 and IFRS 13
Sundgren, Stefan
;
Mäki, Juha
;
Somoza-López, Antonio
- In:
The international journal of accounting : TIJA
53
(
2018
)
1
,
pp. 54-75
Persistent link: https://www.econbiz.de/10011865124
Saved in:
48
Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas
;
Floropoulos, Nikolaos
;
Karamanou, Irene
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
Saved in:
49
Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?
Lee, Edward
;
Walker, Martin
;
Zeng, Cheng
- In:
Journal of accounting and public policy
36
(
2017
)
3
,
pp. 179-200
Persistent link: https://www.econbiz.de/10011730290
Saved in:
50
Market response to expected regulatory costs related to haze
Li, Chao Kevin
;
Luo, Jin-hui
;
Soderstrom, Naomi Siegel
- In:
Journal of accounting and public policy
36
(
2017
)
3
,
pp. 201-219
Persistent link: https://www.econbiz.de/10011730293
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