The study aim is to analyze the problem of incomplete financial statements disclosure by Brazilian companies. The examples of financial statements show an incomplete disclosure. The companies do not publish all the mandatory statements, show few informations, use small characters and omiss...

We study the effects of regulating the timing of disclosure on the quality of accounting information, using a 2003 U.S. regulatory change that accelerates 10-K filing deadlines as a research setting. Employing a difference-in-differences design, we find that the likelihood of issuing financial...

This module will consider the legislation and accounting standards surrounding disclosure of financial data for presentation in financial statements by business entities for which the Australian Accounting Standards Board (AASB) is responsible. The section on non-financial reporting will cover...

This module will consider the legislation and accounting standards surrounding disclosure of financial data for presentation in financial statements by business entities for which the Australian Accounting Standards Board (AASB) is responsible. The section on non-financial reporting will cover...

This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005....

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality....

We examine whether public disclosures of tax reserves recently made available through Financial Interpretation No. 48 (FIN 48) reflect corporate tax shelter activities. Understanding this relation is important to corporate stakeholders and researchers keen to infer the aggressive nature of a...