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Measuring financial statement disaggregation using xbrl
Johnston, Joseph; Reichelt, Kenneth J.; Sapkota, Pradeep - In: Journal of information systems : a publication of the … 38 (2024) 1, pp. 119-147
Persistent link: https://www.econbiz.de/10014508010
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Does better CSR disclosure minimise the problem of asymmetric financial reporting? : the role of market supervision
Ho, Kung-Cheng; Xu, Xin; Shen, Xixi; Yu, Jinxin - In: Spanish journal of finance & accounting : the official … 53 (2024) 1, pp. 99-122
Persistent link: https://www.econbiz.de/10014511728
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Strategic complexity in disclosure
Aghamolla, Cyrus; Smith, Kevin - In: Journal of accounting & economics 76 (2023) 2/3, pp. 1-35
Persistent link: https://www.econbiz.de/10014489137
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The disclosure of climate-related risks and opportunities in financial statements : the UK's FTSE 100
Borghei, Zahra; Linnenluecke, Martina; Bui, Binh - In: Meditari accountancy research 32 (2024) 3, pp. 1031-1063
Persistent link: https://www.econbiz.de/10014541615
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Ex-military CEOs and readability of financial reports
Jha, Anand; Panta, Humnath; Sarkar, Salil K. - In: Journal of business finance & accounting : JBFA 51 (2024) 5/6, pp. 1302-1336
Persistent link: https://www.econbiz.de/10014541970
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The timeliness of 10-K filings, financial performance, and stock returns
Brooks, Li Zheng; Cheng, Yun; Liu, Linxiao; Yu, Michael D. - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 277-307
Persistent link: https://www.econbiz.de/10014472338
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Does wedge size matter? : financial reporting quality and effective regulation of dual-class firms
Palas, Rimona; Solomon, Dov; Gafni, Dalit; Baum, Ido - In: Finance research letters 54 (2023), pp. 1-8
Persistent link: https://www.econbiz.de/10014472742
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Are financial statements more comparable when gaap restricts managers' discretion?
Young, Spencer - In: Management science : journal of the Institute for … 70 (2024) 9, pp. 6280-6301
Persistent link: https://www.econbiz.de/10015138061
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Are audit committees overloaded? : evidence from the effect of financial risk management oversight on financial reporting quality
Ashraf, Musaib; Choudhary, Preeti; Jaggi, Jacob - In: Management science : journal of the Institute for … 70 (2024) 12, pp. 8414-8447
Persistent link: https://www.econbiz.de/10015145529
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Rechnungslegung von Auslandsgesellschaften
Eidenmüller, Horst; Rehberg, Markus - In: Zeitschrift für vergleichende Rechtswissenschaft : … 105 (2006) 4, pp. 427-454
Persistent link: https://www.econbiz.de/10015124926