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The value relevance of disclosing a single corporate target : an explorative empirical analysis

Cools, Cornelis; Praag, Mirjam van - 2003

This paper explores the relationship between disclosing corporate targets and value creation. Our empirical results show the value relevance of voluntarily disclosing a low number of targets, whereas there is a clear additional positive effect of disclosing exactly one corporate target in the...

Persistent link: https://www.econbiz.de/10011453249

The information content of risk factor disclosures in quarterly reports

Filzen, Joshua J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 887-916

Persistent link: https://www.econbiz.de/10011428924

Corporate social responsibility research in accounting

Huang, Xiaobei; Watson, Luke - In: Journal of accounting literature : the official journal … 34 (2015), pp. 1-16

Persistent link: https://www.econbiz.de/10011429494

Do managers withhold good news from labor unions?

Chung, Richard; Lee, Bryan Byung-Hee; Lee, Woo-Jong; … - In: Management science : journal of the Institute for … 62 (2016) 1, pp. 46-68

Persistent link: https://www.econbiz.de/10011432921

Dividends and foreign performance signaling

Joliet, Robert; Muller, Aline - In: Multinational finance journal : MF ; quarterly … 19 (2015) 1/2, pp. 77-107

Persistent link: https://www.econbiz.de/10011434201

The impact of earnings management on the extent of disclosure and true financial performance : evidence from listed firms in Hong Kong

Bazrafshan, Ebrahim; Kandelousi, Amene S.; Chee-Wooi Hooy - In: The British accounting review : the journal of the … 48 (2016) 2, pp. 206-219

Persistent link: https://www.econbiz.de/10011520889

Fitting the bill? : (dis)embodied disclosure of sexual identities in the workplace

Einarsdóttir, Anna; Hoel, Helge; Lewis, Duncan - In: Work, employment & society : a journal of the British … 30 (2016) 3, pp. 489-505

Persistent link: https://www.econbiz.de/10011525504

Corporate governance, organisational power and disclosure by firms in the United Arab Emirates

Hassan, Mostafa Kamal - In: International journal of accounting, auditing and … 11 (2015) 3/4, pp. 281-311

Persistent link: https://www.econbiz.de/10011526806

Preaching water but drinking wine? : relative performance evaluation in international banking

Ilić, Dragan; Pisarov, Sonja; Schmidt, Peter S. - 2016 - Revised version

Relative performance evaluation (RPE) is, at least on paper, enjoying widespread popularity in determining the level of executive compensation. Yet existing empirical evidence of RPE is decidedly mixed. Two principal explanations are held responsible for this discord. A constructional challenge...

Persistent link: https://www.econbiz.de/10011526823

The role of institutions in the migration of corporate governance practice into emerging economies : the case of Africa

Hearn, Bruce; Oxelheim, Lars; Randøy, Trond - 2016

disclosure - a central element of corporate transparency. Our findings reveal that the adoption of CEO salary disclosure by firms … is more likely in more homogenous informal institutional contexts. Complementarities arising from disclosure originating … law infer disclosure is more likely than in contrasting civil code law contexts. Finally, firms with higher proportions of …

Persistent link: https://www.econbiz.de/10011496878