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Non-financial reporting and SMEs : a systematic review, research agenda, and novel conceptualization
Lisi, Silvia; Mignacca, Benito; Grimaldi, Michele - In: Journal of management & organization : JMO 30 (2024) 3, pp. 600-622
Persistent link: https://www.econbiz.de/10015451486
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Does industry-specific disclosure regulation affect accounting estimation intensity?
Wang, Shengnian; Danyang, Hou; Ying, Liu - In: Asia-Pacific journal of financial studies 54 (2025) 4, pp. 463-497
Persistent link: https://www.econbiz.de/10015454710
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Exploring the influence of accounting reporting complexity on ESG disclosure
Al Amosh, Hamzeh - In: Corporate social responsibility and environmental management 32 (2025) 5, pp. 5760-5778
Persistent link: https://www.econbiz.de/10015455941
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Sustainable but not accountable? : a quality assessment of sustainability disclosure in benefit corporations
Riso, Vincenzo; Cantele, Silvia; Bracci, Enrico - In: Business strategy and the environment 34 (2025) 6, pp. 6594-6611
Persistent link: https://www.econbiz.de/10015459868
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The impact of directors' attributes on IFRS fair value disclosure : an institutional perspective
Arafat, Imam; Fifield, S. G. M.; Dunne, Theresa - In: Journal of applied accounting research 25 (2024) 5, pp. 1060-1090
Persistent link: https://www.econbiz.de/10015418678
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The relationship between compliance level and value creation : evidence from integrated reports in Turkey
Aslanertik, B. Esra; Yardımcı, Bengü - In: Journal of financial reporting & accounting : JFRA 22 (2024) 4, pp. 868-893
Persistent link: https://www.econbiz.de/10015418748
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Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy
Senani, K. G. P.; Ajward, Roshan; Kumari, J. S. - In: Journal of financial reporting & accounting : JFRA 22 (2024) 5, pp. 1336-1355
Persistent link: https://www.econbiz.de/10015418810
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"ESG disclosure and its impact on firm leverage : moderating role of quality of financial reporting and financial constraints"
Malik, Neha; Kashiramka, Smita - In: Global finance journal 65 (2025), pp. 1-27
Persistent link: https://www.econbiz.de/10015423818
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The details matter : SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
Desai, Hrishikesh; Davern, Michael E. - In: Meditari accountancy research 32 (2024) 6, pp. 2083-2115
Persistent link: https://www.econbiz.de/10015425740
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Discerning the state of the art in Italy of voluntary disclosure on biodiversity and endemic species
Solimene, Silvia; Coluccia, Daniela; Fontana, Stefano; … - In: Meditari accountancy research 32 (2024) 6, pp. 2348-2395
Persistent link: https://www.econbiz.de/10015425758