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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
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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
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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Financial reporting and disclosure practices in China
Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - In: Journal of accounting & economics 76 (2023) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10014433569
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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures
Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384
Persistent link: https://www.econbiz.de/10011730321
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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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Financial reporting conservatism and voluntary CSR disclosure
Cho, Seong; Kang, Pyung Kyung; Lee, Cheol; Park, Cheong - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 63-82
Persistent link: https://www.econbiz.de/10012297552
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Auditor materiality disclosures and investor trust : how to address conditional risks of disclosure mandates
Festa, Mackenzie M.; Jones, Megan M.; Witz, Patrick D. - In: Behavioral research in accounting 36 (2024) 2, pp. 47-70
Persistent link: https://www.econbiz.de/10015083678
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The determinants of risk disclosure by banking institutions : evidence from Bangladesh
Nahar, Shamsun; Azim, Mohammad; Jubb, Christine - In: Asian review of accounting 24 (2016) 4, pp. 426-444
Persistent link: https://www.econbiz.de/10011641829