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Pension accounting reform and future cash flow predictability
Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108
Persistent link: https://www.econbiz.de/10011799759
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Fair value disclosure of pension plan assets and audit fees
Hong, Philip K.; Hwang, Seokyoun - In: Advances in accounting : a research annual 41 (2018), pp. 88-96
Persistent link: https://www.econbiz.de/10011872631
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Audit partner disclosure : an experimental exploration of accounting information contagion
Lambert, Tamara A.; Luippold, Benjamin L.; Stefaniak, … - In: Behavioral research in accounting 30 (2018) 1, pp. 27-38
Persistent link: https://www.econbiz.de/10011865330
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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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The adequacy of accounting mandatory disclosures : a field study in Cyprus
Andreou, Andreas P.; Sergiou, Loukia - In: The journal of accounting and management : JAM 9 (2019) 1, pp. 79-86
Persistent link: https://www.econbiz.de/10012195968
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Finansiell og ikke-finansiell rapportering - trender og utvikling : Festskrift til Hans Robert Schwencke
Stenheim, Tonny (ed.); Birkeland, Kari (ed.) - 2020 - 1. utgave, 1. opplag
Persistent link: https://www.econbiz.de/10012428340
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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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Recognition versus disclosure and audit fees and costs : evidence from pension accounting in Japan
Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of international accounting research 19 (2020) 3, pp. 133-160
Persistent link: https://www.econbiz.de/10012504910
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The effect of IFRS 8 on segments disclosure practices in South East Asia
Ashfaq, Khurram; Ur-Rehman, Shafique; Nhat Tan Nguyen; … - In: Journal of financial reporting & accounting : JFRA 22 (2024) 3, pp. 583-607
Persistent link: https://www.econbiz.de/10014635957