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Out of sight no more? : the effect of fee disclosures on 401(k) investment allocations

Kronlund, Mathias; Pool, Veronika K.; Sialm, Clemens; … - In: Journal of financial economics 141 (2021) 2, pp. 644-668

Persistent link: https://www.econbiz.de/10013259817

Disclosure in corporate pension plans using a regression discontinuity design

Lim, Yuree - In: The quarterly review of economics and finance 99 (2025), pp. 1-13

Persistent link: https://www.econbiz.de/10015405457

Disclosure of off-balance sheet financing and financial reporting quality

Kim, Tae-Nyun; Xie, Yutong - In: Journal of accounting and public policy 50 (2025), pp. 1-9

Persistent link: https://www.econbiz.de/10015333645

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings

Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17

Persistent link: https://www.econbiz.de/10010337774

Mandatory disclosure and asymmetry in financial reporting

Bertomeu, Jeremy; Magee, Robert P. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 284-299

Persistent link: https://www.econbiz.de/10011284854

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital

Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312

Persistent link: https://www.econbiz.de/10011694932

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

European Accounting Associatio

Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012256374

Does a Principle Based Accounting Standard Improve the Disclosure Level? Evidence from the Adoption of IAS 19R

Lin, Zishan - 2017

This research investigates whether a principle based accounting standard improves the disclosure level, and uses the … latest pension accounting standard- IAS 19R as the subject. More specifically, this essay examines whether IAS 19R affects … accounting standards. It provides current and comprehensive empirical research of the IAS 19R, with an in-depth examination of …

Persistent link: https://www.econbiz.de/10012959483

The impact of disclosure and measurement practices on international accounting classifications

Nair, R. D.; Frank, Werner G. - 2008

Persistent link: https://www.econbiz.de/10003715242