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Derivatives use and financial instrument disclosure in the extractives industry

Birt, Jacqueline; Rankin, Michaela; Song, Chen L. - In: Accounting and finance : journal of the Accounting … 53 (2013) 1, pp. 55-83

Persistent link: https://www.econbiz.de/10009727781

Stakeholder responses to mandating environmental, social and governance reporting in Hong Kong

Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-30

We examine stakeholders' comment letters regarding the Hong Kong Exchange's (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and whether the HKEX's decision was consistent with...

Persistent link: https://www.econbiz.de/10014578590

Do risk disclosures relating to the use of financial instruments matter? Evidence from the australian metals and mining sector

Thai, Kevin Huu Phat; Birt, Jacqueline - In: The international journal of accounting : TIJA 54 (2019) 4, pp. 1950017-1-1950017-36

Persistent link: https://www.econbiz.de/10012173383

The impact of environmental, social and governance (ESG) disclosure on firm financial performance : evidence from Hong Kong

Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: Asian review of accounting 32 (2024) 1, pp. 136-165

Persistent link: https://www.econbiz.de/10014486525

Corporate social responsibility disclosure and the value of cash holdings

Lu, Louise Yi; Shailer, Gregory E.; Yu, Yangxin - In: European accounting review 26 (2017) 4, pp. 729-753

Persistent link: https://www.econbiz.de/10011814540

Do corporate social responsibility disclosures influence investment efficiency in the emerging markets of Asia?

Zamir, Farah; Shailer, Gregory E.; Saeed, Abubakr - In: International journal of managerial finance : IJMF 18 (2022) 1, pp. 28-48

Persistent link: https://www.econbiz.de/10012797744