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Stock price reaction and value relevance of recognition versus disclosure : the case of stock-based compensation

Espahbodi, Hassan; Espahbodi, Pouran; Rezaee, Zabihollah; … - In: Journal of accounting & economics 33 (2002) 3, pp. 343-373

Persistent link: https://www.econbiz.de/10001688075

Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?

Rezaee, Zabihollah; Tuo, Ling - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 763-786

Persistent link: https://www.econbiz.de/10011998772

Voluntary disclosure of non-financial information and its association with sustainability performance

Rezaee, Zabihollah; Tuo, Ling - In: Advances in accounting : a research annual 39 (2017), pp. 47-59

Persistent link: https://www.econbiz.de/10011811287

Comparative Analysis of Environmental, Social, and Governance Disclosures

Rezaee, Zabihollah; Homayoun, Saeid; Poursoleyman, Ehsan; … - 2022

We examine the level of environmental, social, and governance (ESG) sustainability disclosure by firms between regimes where disclosure is mandatory versus voluntary. We use the regulatory environment between the United States (US) and European Union (EU) to compare, since firms in the US are...

Persistent link: https://www.econbiz.de/10013405311

Voluntary Disclosure of Non-Financial Information and its Association with Sustainability Performance

Rezaee, Zabihollah - 2018

This paper investigates management incentives for disclosing voluntary non-financial information and whether such disclosure is associated with firms' environmental, social, and governance (ESG) sustainability performance. We hand-collect 580 sample firms' voluntary non-financial disclosure on...

Persistent link: https://www.econbiz.de/10012923795

Waiting for Guidance : Disclosure Noise, Verification Delay, and the Value-Relevance of Good-News versus Bad-News Management Earnings Forecasts

Cohen, Lee Jeremy - 2018

The market views bad-news management earnings forecasts as more credible than good-news forecasts not because good-news forecasts are biased, but rather because they are noisier than bad-news forecasts. After controlling for noise, the difference in market response disappears. Bad-news forecasts...

Persistent link: https://www.econbiz.de/10012923797