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Analysis of the moderating effects of environmental regulations on green accounting information disclosure and financial performance of heavily polluting enterprises

Zhao, Ruihan; Mou, Yunting; Yu, Xiaxia - In: Finance research letters 72 (2025), pp. 1-8

Persistent link: https://www.econbiz.de/10015199575

Executive legal background and quality of corporate accounting disclosure

Zhang, Shan; Wang, Yu - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10015203575

Examination disclosure, issuance examination committee connections and accountants' IPO market share

Zhang, Zhaoya; Wang, Jenny Jing; Zhou, Biao - In: Accounting and finance 64 (2024) 4, pp. 4313-4332

Persistent link: https://www.econbiz.de/10015165241

Institutional investors' corporate site visits and aggressive financial reporting

Cui, Xin; Liao, Jing; Wang, Lu - In: Journal of international financial management & accounting 34 (2023) 3, pp. 559-593

Persistent link: https://www.econbiz.de/10014431594

Human resource accounting disclosure among listed companies in Vietnam : an empirical study

Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15

This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...

Persistent link: https://www.econbiz.de/10014429197

Disclosures for slavery accounting concerning SDG 8 and corporate attributes : a study on the banking industry of Bangladesh

Saha, Trina; Miah, Rubel; Rahman, Mahfujur; Das, Sumon Kumar - In: Future business journal 9 (2023), pp. 1-15

With the continuous adoption of sustainable development goals by all countries, there is a rising demand for implementing and disclosing related information by companies. This paper aims to find an idea about the nature of reporting practices related to slavery by listed banking companies of...

Persistent link: https://www.econbiz.de/10014380750

An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic

Non, Normawati; Norazlin Ab Aziz - In: Journal of financial reporting & accounting : JFRA 21 (2023) 4, pp. 895-915

Persistent link: https://www.econbiz.de/10014381028

New information in financial disclosures related to sustainable development in the concept of ESG (version IFRS)

Afanasiev, M. P.; Shash, N. N. - In: Studies on Russian economic development 34 (2023) 5, pp. 696-703

Persistent link: https://www.econbiz.de/10014384588

Organization Complexity, Financial Reporting Complexity, and Firms’ Information Environment

Baik, Bok; Johnson, Marilyn F.; Kim, Kyonghee; Yu, Kyunghwa - 2023

This study examines how organization complexity influences financial reporting complexity (FRC) and information environment. The results suggest that the positive association between organization complexity and FRC is much more nuanced than portrayed in the literature. An organizationally...

Persistent link: https://www.econbiz.de/10014355344

Accounting and Disclosure of Cryptoassets in Japanese Listed Companies and Proposals for Japanese Accounting Standards

Yanagida, Munehiko - 2023

The accounting treatment of cryptoassets is based on Practical Solution No. 38 Accounting for Virtual Currencies under the Funds Settlement Act ("Practical Solution"), which was published by the Accounting Standards Board of Japan in 2018.The PITF was pioneered before the IFRS and US GAAP...

Persistent link: https://www.econbiz.de/10014356413