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Board monitoring and internal control system disclosure in different regulatory environments

Michelon, Giovanna; Bozzolan, Saverio; Beretta, Sergio - In: Journal of applied accounting research 16 (2015) 1, pp. 138-164

Persistent link: https://www.econbiz.de/10011344186

Disclosure by Indian companies following corporate governance reform

Abraham, Santhosh; Marston, Claire; Jones, Edward - In: Journal of applied accounting research 16 (2015) 1, pp. 114-137

Persistent link: https://www.econbiz.de/10011344192

The effect of nonprofit governance on donations : evidence from the revised Form 990

Harris, Erica; Petrovits, Christine M.; Yetman, … - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 579-610

Persistent link: https://www.econbiz.de/10010517094

Profit return in civil aviation and fleet insurance : GAAP, financial reporting and tax applications

Kaymaz, Onder; Kaymaz, Ozgur - In: Review of business & finance studies : RBFS 6 (2015) 2, pp. 45-57

Persistent link: https://www.econbiz.de/10010519877

Determinants of voluntary bank disclosure : evidence from Japanese shinkin banks

Spiegel, Mark; Yamori, Nobuyoshi - 2004

Disclosure is widely regarded as a necessary condition for market discipline in a modern financial sector. However, the … determinants of disclosure decisions are still unknown, particularly among banks. This paper investigates the determinants of … disclosure by Japanese Shinkin banks in 1996 and 1997. This period is unique because disclosure of non-performing loans was …

Persistent link: https://www.econbiz.de/10011402650

Deconstruction and reconstruction of the "comply or explain" principle in EU capital markets

Sergakis, Konstantinos - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 3, pp. 233-288

Persistent link: https://www.econbiz.de/10011407626

An economic analysis of "comply or explain principle" under a review panel regime

Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 5 (2015) 3, pp. 295-300

Persistent link: https://www.econbiz.de/10011407632

Disclosure and choice

Ben-Porath, Elchanan; Dekel-Tabak, Eddie; Lipman, Barton L. - In: The review of economic studies 85 (2018) 3, pp. 1471-1501

Persistent link: https://www.econbiz.de/10011923472

Mandated social disclosure : an analysis of the response to the California Transparency in Supply Chains Act of 2010

Birkey, Rachel N.; Guidry, Ronald P.; Islam, Mohammad Azizul - In: Journal of business ethics : JOBE 152 (2018) 3, pp. 827-841

Persistent link: https://www.econbiz.de/10011927227

Communicating subjective evaluations

Lang, Matthias - 2018

Consider managers evaluating their employees' performances. Should managers justify their subjective evaluations? Suppose a manager's evaluation is private information. Justifying her evaluation is costly but limits the principal's scope for distorting her evaluation of the employee. I show that...

Persistent link: https://www.econbiz.de/10011930440