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Accounting for human rights : evidence of due diligence in EU-listed firms' reporting

Rogerson, Michael; Scarpa, Francesco; Snelson-Powell, Annie - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065474

Does female director expertise on audit committees matter for carbon disclosures? : evidence from the United Kingdom

Abbasi, Kaleemullah; Alam, Ashraful; Bhuiyan, Md. … - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-15

Persistent link: https://www.econbiz.de/10015065839

The impact of financial accounting disclosures on investors' reactions towards bad news : the moderating role of investors' sentiments

Hussain, Shatha Mustafa; Alaya, Amer; Azizi, Thana A. - In: Cogent economics & finance 11 (2023) 2, pp. 1-34

This paper examines the influence of financial accounting disclosures (FAD) on the investors' reactions towards bad news (IRBN), and analytically assesses the moderation effect of the individual investor's sentiments particularly" Subjective norms" on that relationship in project-based...

Persistent link: https://www.econbiz.de/10014503107

The relationship between corporate governance and financial reporting transparency

Salehi, Mahdi; Ajel, Raed Ammar; Zimon, Grzegorz - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1049-1072

Persistent link: https://www.econbiz.de/10014504729

The multiverse of non-financial reporting regulation

2023

Persistent link: https://www.econbiz.de/10015050760

Accounting, ESG dynamics and the pandemic : when the quality of disclosure becomes crucial to sustainable success

Murgolo, Michael; Tettamanzi, Patrizia; Minutiello, … - In: Corporate governance : international journal of … 24 (2024) 3, pp. 509-540

Persistent link: https://www.econbiz.de/10015052329

Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy

Rahaman, Md Mustafizur; Hossain, Md. Moazzem; Bhuiyan, … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 666-702

Persistent link: https://www.econbiz.de/10014311820

The disclosure practice of governance element of integrated reporting in Ghana

Maama, Haruna; Kabir, Md. Humayun; Doorasamy, Mishelle - In: International journal of business governance and ethics … 17 (2023) 4, pp. 335-354

Persistent link: https://www.econbiz.de/10014312818

Common institutional blockholders and reporting practices : evidence from accounting comparability

Peng, Qiyuan; Yin, Sirui; Zhang, Rui-Zhong - In: Accounting horizons : a quarterly publication of the … 37 (2023) 2, pp. 133-159

Persistent link: https://www.econbiz.de/10014314854

Financial reporting choices in family firms and socioemotional wealth

Sundkvist, Charlotte Haugland; Opsahl, André; … - In: International journal of management concepts and … 15 (2022) 4, pp. 334-348

Persistent link: https://www.econbiz.de/10014316063