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Integrated reporting disclosure in Malaysia : regulations and practice
Qaderi, Sumaia Ayesh; Sitraselvi Chandren; Zaimah Abdullah - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 607-632
Persistent link: https://www.econbiz.de/10014304975
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The growth of information asymmetry between earnings announcements and its implications for reporting frequency
Stoumbos, Robert - In: Management science : journal of the Institute for … 69 (2023) 3, pp. 1901-1928
Persistent link: https://www.econbiz.de/10014305182
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How resilient are firms' financial reporting processes?
DeHaan, Ed; De Kok, Ties; Matsumoto, Dawn; … - In: Management science : journal of the Institute for … 69 (2023) 4, pp. 2536-2545
Persistent link: https://www.econbiz.de/10014305423
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The impact of tone management on investor judgments : evidence from ICFR reports
Starliper, Matthew - In: Accounting research journal 36 (2023) 1, pp. 77-91
Persistent link: https://www.econbiz.de/10014329956
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The multiverse of non-financial reporting regulation
Baboukardos, Diogenis; Gaia, Silvia; Lassou, Philippe; … - In: Accounting forum 47 (2023) 2, pp. 147-165
Persistent link: https://www.econbiz.de/10014290572
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Disclosing the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia
Nur, Syarifullah M; Sunarsih, Uun; Dahlifah - In: International Journal of Research in Business and … 12 (2023) 3, pp. 376-383
Persistent link: https://www.econbiz.de/10014323376
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Reporting challenges and organisational mechanisms of change : a Latourian perspective on risk disclosure of a pioneer company in integrated reporting
Stacchezzini, Riccardo; Florio, Cristina; Sproviero, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 226-249
Persistent link: https://www.econbiz.de/10014325388
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A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting
Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278
Persistent link: https://www.econbiz.de/10014325389
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Measuring accountable information in CSR reports : a new operationalization and analysis applied to greenhouse gas disclosures
Huq, Asif M.; Carling, Kenneth - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 59-88
Persistent link: https://www.econbiz.de/10014530065