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Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: Journal of information systems : a publication of the … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
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Der Geschäftsbericht als Informationsinstrument : Rechtsgrundlagen, Funktionen, Optimierungsmöglichkeiten
Hütten, Christoph - 2000
Persistent link: https://www.econbiz.de/10001461280
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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Disclosure readability and the sensitivity of investors' valuation judgments to outside information
Asay, H. Scott; Elliott, W. Brooke; Rennekamp, Kristina - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 1-25
Persistent link: https://www.econbiz.de/10011741557
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Information overload and disclosure smoothing
Chapman, Kimball L.; Reiter, Nayana; White, Hal D.; … - In: Review of accounting studies 24 (2019) 4, pp. 1486-1522
Persistent link: https://www.econbiz.de/10012135820
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The transparent trap: a multidisciplinary perspective on the design of transparent online disclosures in the EU
Seizov, O.; Wulf, Alexander J.; Luzak, J. - In: Journal of consumer policy : consumer issues in law, … 42 (2019) 1, pp. 149-173
Persistent link: https://www.econbiz.de/10012316591