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The economic consequences of GASB financial statement disclosure
Dambra, Michael; Even-Tov, Omri; Naughton, James P. - In: Journal of accounting & economics 75 (2023) 2/3, pp. 1-26
Persistent link: https://www.econbiz.de/10014306767
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An empirical investigation of the effect of CFO power on disclosure quality
Ferdous, Lutfa Tilat; Ahmed, Kamran; Henry, Darren - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 606-649
Persistent link: https://www.econbiz.de/10014307481
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Impact of XBRL on voluntary adopters' financial reporting quality and cost of equity capital
Hsieh, Tienshih; Bedard, Jean C. - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 45-65
Persistent link: https://www.econbiz.de/10014308027
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The decision to present comparative financial statements in a mandatory IFRS adoption setting
Sanchez, Francisco; Giner Inchausti, Begoña; Gill de … - In: Baltic journal of management : BJM 18 (2023) 3, pp. 350-365
Persistent link: https://www.econbiz.de/10014331083
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ESG regulation and financial reporting quality : friends or foes?
Gafni, Dalit; Palas, Rimona; Baum, Ido; Solomon, Dov - In: Finance research letters 61 (2024), pp. 1-9
Persistent link: https://www.econbiz.de/10014491029
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COVID-19-related accounting disclosures in the financial statements : evidence from an emerging economy
Karim, Md. Rezaul; Reza, Mohammed Moin Uddin; Shetu, … - In: Accounting research journal 37 (2024) 1, pp. 98-114
Persistent link: https://www.econbiz.de/10014491710
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FASB FIN 48 disclosures : evidence on user perceptions
Smith, Thomas; Valencia, Adrian; Volkan, Ara G.; … - In: Accounting & taxation : AT 15 (2023) 1, pp. 27-41
Persistent link: https://www.econbiz.de/10014492420
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In financial statements we trust : institutional investors' stockholdings after restatements
Cahan, Steven F.; Chen, Chen; Chen, Li - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 143-168
Persistent link: https://www.econbiz.de/10014496167
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Unternehmensberichterstattung im European Single Electronic Format
Brauckmann, Max - 2024
Persistent link: https://www.econbiz.de/10014575178
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Do gender-diverse boards enhance the linguistic features of corporate financial reporting?
Ben Amar, Walid; García-Meca, Emma; Francoeur, Claude; … - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10014576967