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Dynamics of factors to influence integrated reporting practice : evidence from Japan and UK

Nishitani, Kimitaka; Unerman, Jeffrey; Kokubu, Katsuhiko - 2017 - Revised March 28, 2017

Persistent link: https://www.econbiz.de/10011640671

Integrated reporting : insights, gaps and an agenda for future research

De Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1042-1067

Persistent link: https://www.econbiz.de/10010421507

Corporate reporting and accounting for externalities

Unerman, Jeffrey; Bebbington, Jan; O'Dwyer, Brendan - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 497-522

Persistent link: https://www.econbiz.de/10011893045

Policy implications of research on non-GAAP reporting

Black, Dirk E.; Christensen, Theodore E. - 2018

Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time...

Persistent link: https://www.econbiz.de/10011847846

A comparative empirical analysis of the determinants of initiation of integrated reporting practices in Japanese and UK listed companies : the view of voluntary disclosure theory o...

Nishitani, Kimitaka; Unerman, Jeffrey; Kokubu, Katsuhiko - 2016

Persistent link: https://www.econbiz.de/10011492637

Corporate reporting of intellectual capital : evidence from UK companies

Striukova, Ludmila; Unerman, Jeffrey; Guthrie, James P. - In: The British accounting review : the journal of the … 40 (2008) 4, pp. 297-313

Persistent link: https://www.econbiz.de/10003796244

US managers' use of "pro forma" adjustments to meet strategic earnings targets

Black, Dirk E.; Christensen, Theodore E. - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 297-326

Persistent link: https://www.econbiz.de/10003851037

Discussion of US managers' use of "pro forma" adjustments to meet strategic earnings targets

Kiosse, Paraskevi Vicky - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 327-335

Persistent link: https://www.econbiz.de/10003851046

Evolution of risk, opportunity and the business case in embedding connected reporting at BT

Unerman, Jeffrey; O'Dwyer, Brendan - In: Accounting for sustainability : practical insights, (pp. 149-171). 2010

Persistent link: https://www.econbiz.de/10003984801

Investor sentiment and pro forma earnings disclosures

Brown, Nerissa C.; Christensen, Theodore E.; Elliott, … - In: Journal of accounting research 50 (2012) 1, pp. 1-40

Persistent link: https://www.econbiz.de/10009508543