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ECONIS (ZBW)
213
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1
Disclosure of auditor risk assessments in expanded audit reports
Dwyer, Karen-Ann M.
;
Brennan, Niamh
;
Kirwan, Collette
- In:
Journal of applied accounting research
25
(
2024
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014505964
Saved in:
2
The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework
Petruzzelli, Saverio
;
Badia, Francesco
- In:
Journal of applied accounting research
25
(
2024
)
1
,
pp. 126-148
Persistent link: https://www.econbiz.de/10014506030
Saved in:
3
Non-financial key performance indicators : what determines the differences in the quality and quantity of the disclosures?
Zarzycka, Ewelina
;
Krasodomska, Joanna
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 139-162
Persistent link: https://www.econbiz.de/10012990378
Saved in:
4
Performance and (non) mandatory disclosure : the moderating role of the Directive 2014/95/EU
Cupertino, Sebastiano
;
Vitale, Gianluca
;
Ruggiero, Pasquale
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 163-183
Persistent link: https://www.econbiz.de/10012990382
Saved in:
5
The impact of executives' compensation and corporate governance attributes on voluntary disclosures : does audit quality matter?
Kumar, Praveen
- In:
Journal of applied accounting research
25
(
2024
)
2
,
pp. 240-263
Persistent link: https://www.econbiz.de/10014506036
Saved in:
6
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:
7
Risk committee characteristics and risk disclosure in banks : evidence from an emerging economy
Hasan, Arshad
;
Sufi, Usman
;
Hussainey, Khaled
- In:
Journal of applied accounting research
24
(
2023
)
5
,
pp. 910-932
Persistent link: https://www.econbiz.de/10014430920
Saved in:
8
Sustainability disclosures and corporate boards : a stakeholder approach to decision-making
Yadav, Priti
;
Jain, Anshul
- In:
Journal of applied accounting research
24
(
2023
)
5
,
pp. 1027-1047
Persistent link: https://www.econbiz.de/10014430930
Saved in:
9
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:
10
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:
11
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:
12
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:
13
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:
14
Carillion's strategic choices and the boardroom's strategies of persuasive appeals : ethos, logos and pathos
Alkaraan, Fadi
;
Albahloul, Mohamamd
;
Hussainey, Khaled
- In:
Journal of applied accounting research
24
(
2023
)
4
,
pp. 726-744
Persistent link: https://www.econbiz.de/10014322243
Saved in:
15
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:
16
Future-oriented disclosure and corporate value : the role of an emerging economy corporate governance
Benameur, Kameleddine
;
Hassanein, Ahmed
;
Azzam, Mohsen …
- In:
Journal of applied accounting research
24
(
2023
)
1
,
pp. 25-46
Persistent link: https://www.econbiz.de/10014234280
Saved in:
17
The fog index in accounting research : contributions and challenges
Efretuei, Ekaete
;
Hussainey, Khaled
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 318-343
Persistent link: https://www.econbiz.de/10014234300
Saved in:
18
CSR disclosure and debt financing in India : does CEO tenure matter?
Mintah Oware, Kofi
;
Appiah, Kingsley
;
Worae, Thomas Adomah
- In:
Journal of applied accounting research
24
(
2023
)
3
,
pp. 442-463
Persistent link: https://www.econbiz.de/10014294995
Saved in:
19
Sustainability reporting regime transition and the impact on intellectual capital reporting
Van der Zahn, J-L. W. Mitchell
- In:
Journal of applied accounting research
24
(
2023
)
3
,
pp. 544-582
Persistent link: https://www.econbiz.de/10014295027
Saved in:
20
From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp
;
Erben, Saskia
;
Jost, Sébastien
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
Saved in:
21
Integrated reporting quality and cost of debt financing
Raimo, Nicola
;
Caragnano, Alessandra
;
Mariani, Massimo
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 122-138
Persistent link: https://www.econbiz.de/10012990377
Saved in:
22
Sustainable corporate governance and non-financial disclosure in Europe : does the gender diversity matter?
Nicolò, Giuseppe
;
Zampone, Giovanni
;
Sannino, Giuseppe
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 227-249
Persistent link: https://www.econbiz.de/10012990389
Saved in:
23
The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa
;
Schimperna, Federico
;
Paoloni, Paola
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 250-273
Persistent link: https://www.econbiz.de/10012990391
Saved in:
24
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona
;
Gromis di Trana, Melchiorre
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 274-300
Persistent link: https://www.econbiz.de/10012990393
Saved in:
25
Integrated reporting and cost of capital in sub-Saharan African countries
Maama, Haruna
;
Marimuthu, Ferina
- In:
Journal of applied accounting research
23
(
2022
)
2
,
pp. 381-401
Persistent link: https://www.econbiz.de/10012990414
Saved in:
26
Abnormal disclosure tone, earnings management and earnings quality
Abou-El-Sood, Heba
;
El-Sayed, Dalia
- In:
Journal of applied accounting research
23
(
2022
)
2
,
pp. 402-433
Persistent link: https://www.econbiz.de/10012990415
Saved in:
27
Voluntary disclosure and complexity of reporting in Egypt : the roles of profitability and earnings management
Alm El-Din, Mai Mohammed
;
El-Awam, Atef Mohammed
; …
- In:
Journal of applied accounting research
23
(
2022
)
2
,
pp. 480-508
Persistent link: https://www.econbiz.de/10012990419
Saved in:
28
Board directors' home regions and CSR disclosure : evidence from France
Toumi, Nadia Ben Farhat
;
Khemiri, Rim
;
Makni, Yosra Fourati
- In:
Journal of applied accounting research
23
(
2022
)
2
,
pp. 509-539
Persistent link: https://www.econbiz.de/10012990420
Saved in:
29
Corporate social responsibility disclosure and information asymmetry : does boardroom attributes matter?
Hamrouni, Amal
;
Bouattour, Mondher
;
Toumi, Nadia Ben Farhat
- In:
Journal of applied accounting research
23
(
2022
)
5
,
pp. 897-920
Persistent link: https://www.econbiz.de/10013454924
Saved in:
30
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:
31
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:
32
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:
33
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:
34
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:
35
"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:
36
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:
37
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:
38
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:
39
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:
40
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:
41
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:
42
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:
43
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:
44
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:
45
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:
46
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:
47
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:
48
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:
49
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:
50
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:
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