Purpose - This study investigates the impact of financial statements disclosed in accordance with the Turkish Tax Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to explore how each type of disclosure affects market reactions...

The SEC recently required a two-page summary of risk factor disclosures with the purpose of improving the decision-usefulness of firm risk factor disclosures. This study tests the usefulness to investors of (1) this new requirement and (2) a novel proposal that involves hyperlinking financial...

This study measures and compares the level of interim financial reporting disclosure of listed companies in the Philippines and Vietnam. The research results reveal that the level of information disclosure in the interim financial statements of listed companies in the Philippines is higher than...