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Do changes in MD&A tone predict financial restatements? : evidence from Chinese listed companies

Du, Li; Tu, Chengmin - In: Accounting and finance 65 (2025) 3, pp. 2420-2453

Persistent link: https://www.econbiz.de/10015467667

Regulatory cooperation, enforcement, and accounting restatements of US-listed foreign firms

Chang, Yuyuan; He, Wen - In: Journal of business finance & accounting : JBFA 52 (2025) 4, pp. 1735-1761

Persistent link: https://www.econbiz.de/10015470336

Balsam, Steven; Harris, Erica E.; Wong, Paul - In: Contemporary accounting research : the journal of the … 42 (2025) 3, pp. 1652-1683

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Intraday disclosure timing deviations and their implications for financial reporting

Tucker, Jennifer Wu; Wang, Angie - In: Journal of accounting and public policy 44 (2024), pp. 1-22

Persistent link: https://www.econbiz.de/10015056819

Tax authority attention and financial reporting

Hasan, Iftekhar; Hasan, Tahseen; John, Kose - In: International journal of banking, accounting and … 15 (2025) 1/2, pp. 84-119

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Climate policy uncertainty and corporate disclosure strategies : evidence from financial statement comparability

Zhang, Zhichao; Sun, Bingzhen - In: Corporate social responsibility and environmental management 32 (2025) 3, pp. 3905-3927

Persistent link: https://www.econbiz.de/10015455322

Beyond earnings : the synergistic effects of financial quality and sustainability disclosures on market valuation of manufacturing firms

Nair, Saji Thazhungal Govindan; Kumar, A. D. Rajeev - In: Corporate social responsibility and environmental management 32 (2025) 4, pp. 4788-4801

Persistent link: https://www.econbiz.de/10015455744

The mediating role of financial reporting quality in the relationship between CEO power and carbon emission disclosures : evidence from Vietnamese companies

Nguyen, Vinh Khuong; Vu Tran Trong Tai; Le Huu Tuan Anh - In: Business strategy and the environment 34 (2025) 4, pp. 4048-4071

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Should insurance be disclosed in corporate financial statements? : an analysis of the views of stakeholders

Adams, Michael B. - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14

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Market-Risk Disclosures: The Initiation and Implementation of a Financial Reporting Innovation

Bamber, Matthew - In: Advances in accounting behavioral research, (pp. 159-188). 2017

Using market-risk disclosures as an empirical context, and drawing on the diffusion of innovations (DOIs) model, this paper contributes new sociological perspectives to a theorization of compliance. We propose that stakeholder behaviors during accounting standard-setting discussion and adoption...

Persistent link: https://www.econbiz.de/10015362989