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Ownership governance, institutional pressures and circular economy accounting information disclosure : an institutional theory and corporate governance theory perspective
Wang, PuCha; Che, Fei; Fan, ShanShan; Gu, Chen - In: Chinese management studies : CMS 8 (2014) 3, pp. 487-501
Persistent link: https://www.econbiz.de/10010462835
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Transparency in agency : the constant elasticity case and extensions
Marino, Anthony M. - In: International journal of industrial organization 33 (2014), pp. 9-21
Persistent link: https://www.econbiz.de/10010462880
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Disclosure of status in an agency setting
Marino, Anthony M.; Ozbas, Oguzhan - In: Journal of economic behavior & organization : JEBO 105 (2014), pp. 191-207
Persistent link: https://www.econbiz.de/10010465026
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Relevant but delayed information in negotiated audit fees
Hackenbrack, Karl E.; Jenkins, Nicole Thorne; Pevzner, … - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 95-117
Persistent link: https://www.econbiz.de/10010467335
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On litigation risk and disclosure complexity : evidence from Canadian firms cross-listed in the US
Gillan, Stuart L.; Panasian, Christine A. - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 426-454
Persistent link: https://www.econbiz.de/10010468644
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The effects of uncertainty and disclosure on auditors' fair value materiality decisions
Griffin, Jeremy B. - In: Journal of accounting research 52 (2014) 5, pp. 1165-1193
Persistent link: https://www.econbiz.de/10010468714
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The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards
Crawford, Lisa; Lont, David; Scott, Tom - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1093-1124
Persistent link: https://www.econbiz.de/10010471804
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Disclosure on climate change : analysing the UK ETS effects
Aguiar, Thereza Raquel Sales de; Bebbington, Jan - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 4, pp. 227-240
Persistent link: https://www.econbiz.de/10010472691
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An analysis of critical accounting estimate disclosures of pension assumptions
Bauman, Mark P.; Shaw, Ken W. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 819-845
Persistent link: https://www.econbiz.de/10010472925
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Linking industry concentration to proprietary costs and disclosure : challenges and opportunities
Lang, Mark H.; Sul, Edward - In: Journal of accounting & economics 58 (2014) 2/3, pp. 265-274
Persistent link: https://www.econbiz.de/10010485795