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Accounting reporting complexity and non-GAAP earnings disclosure

Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71

Persistent link: https://www.econbiz.de/10014390388

Disclosure strategies among S&P 500 firms : evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases

Marques, Ana - In: The British accounting review : the journal of the … 42 (2010) 2, pp. 119-131

Persistent link: https://www.econbiz.de/10003985588

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings

Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17

Persistent link: https://www.econbiz.de/10010337774

Firm-specific characteristics of the participants in the SEC's XBRL Voluntary Filing Program

Boritz, Jefim E.; Timoshenko, Lev M. - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 1, pp. 9-36

Persistent link: https://www.econbiz.de/10011293483

The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies

Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent business & management 10 (2023) 3, pp. 1-17

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better …. XBRL holds more potential for promoting corporate social and environmental sustainability performance reporting. The study …

Persistent link: https://www.econbiz.de/10014506290

Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity

Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012153880

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures

Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384

Persistent link: https://www.econbiz.de/10011730321

Corporate reporting on risks : evidence from Spanish companies

Rodríguez Domínguez, Luis; Noguera Gámez, Ligia Carolina - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 116-129

Persistent link: https://www.econbiz.de/10010527270

Financial reporting and disclosure practices in China

Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - In: Journal of accounting & economics 76 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014433569

Disclosure deregulation of quarterly reporting

Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021

Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases …, our results reveal that over the period from 2012 to 2019, lower quarterly reporting levels on average have increased … coverage. Our results are robust to potential selection effects regarding firms’ choice of quarterly reporting content levels. …

Persistent link: https://www.econbiz.de/10012643524