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Internet financial reporting and disclosure practices of publicly traded corporations : evidence from Sri Lanka

Kuruppu, Nirosh; Oyelere, Peter B.; Al Jabri, Hamdan - In: Accounting & taxation : AT 7 (2015) 1, pp. 75-91

Persistent link: https://www.econbiz.de/10011289154

Informationswert des Anhangs zur Jahresrechnung - Komplexitätsreduktion und Steigerung des Nutzens finanzieller Informationen

Gerding, Anke - 2016

Persistent link: https://www.econbiz.de/10011565640

Asymmetric investor materiality and the effects of disclosure

Doxey, Marcus M.; Hatfield, Richard C.; Rippy, Jordan A.; … - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 27-50

Persistent link: https://www.econbiz.de/10012293969

Invest in what you know? : how customer investors react to corporate restatements

Clor-Proell, Shana; MacKenzie, Nikki; Rennekamp, Kristina; … - In: Accounting, organizations and society : an … 111 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014443724

Calisthenics with words : the effect of readability and investor sophistication on investors' performance judgment

Cui, Xiao Carol - In: International Journal of Financial Studies : open … 4 (2016) 1, pp. 1-14

Since the 1990s, the SEC has advocated for financial disclosures to be in "plain English" so that they would be more readable and informative. Past research has shown that high readability is related to more extreme investor judgments of firm performance. Processing fluency is the prevalent...

Persistent link: https://www.econbiz.de/10011408968

Auditor materiality disclosures and investor trust : how to address conditional risks of disclosure mandates

Festa, Mackenzie M.; Jones, Megan M.; Witz, Patrick D. - In: Behavioral research in accounting 36 (2024) 2, pp. 47-70

Persistent link: https://www.econbiz.de/10015083678

The framing and reframing of corporate financial results : how corporate earnings releases become news

Rosenkranz, Julian; Pollach, Irene - In: Corporate communications : an international journal 21 (2016) 1, pp. 103-119

Persistent link: https://www.econbiz.de/10011460428

The impact of financial accounting disclosures on investors' reactions towards bad news : the moderating role of investors' sentiments

Hussain, Shatha Mustafa; Alaya, Amer; Azizi, Thana A. - In: Cogent economics & finance 11 (2023) 2, pp. 1-34

This paper examines the influence of financial accounting disclosures (FAD) on the investors' reactions towards bad …

Persistent link: https://www.econbiz.de/10014503107

Ordnungspolitische Fragen zur Unternehmenspublizität nach der Enron-Insolvenz

Zimmermann, Jochen - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 82 (2002) 5, pp. 303-312

Persistent link: https://www.econbiz.de/10001669420

Fast close - Verkürzung von Aufstellungs- und Veröffentlichungszeiten für Jahres- und Konzernabschlüsse

Eggemann, Gerd; Petry, Martin - In: Betriebs-Berater : BB 57 (2002) 32, pp. 1635-1639

Persistent link: https://www.econbiz.de/10001685930