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Web-based non-financial disclosure and cost of finance

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Global financial accounting and reporting : principles and analysis

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Web-Based Non-Financial Disclosure and Cost of Finance

Orens, Raf - 2014

We study the association of Web-based non-financial disclosure and a firm's cost of finance within an international context (North America and continental Europe). We examine voluntary Web placement of non-financial disclosures using an information index covering a firm's value creation process....

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The effect of measurement subjectivity classification on analysts' use of persistence classification when forecasting earnings items

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Cross-country diversity and non-IFRS financial performance measures

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