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  • Search: subject_exact:"Annual report of corporations"
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Year of publication
Subject
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Corporate annual report 1,210 Geschäftsbericht 1,210 Corporate disclosure 282 Unternehmenspublizität 282 Deutschland 215 Germany 213 USA 197 United States 197 Public relations 118 Öffentlichkeitsarbeit 118 Jahresabschluss 102 Financial statement 94 Aktiengesellschaft 83 Listed company 77 Berichtswesen 75 Reporting 75 Corporate Social Responsibility 65 Corporate social responsibility 65 Großbritannien 64 United Kingdom 64 Informationswert 59 Information value 58 Investor Relations 53 Immaterielle Werte 52 Intangible assets 52 Investor relations 52 Corporate Governance 49 Corporate governance 49 Theorie 48 Theory 48 Auskunftspflicht 42 Disclosure regulation 42 Italien 42 Italy 42 IFRS 39 Macroeconomic performance 38 Wirtschaftslage 38 Accounting 37 Bibliometrics 37 Bibliometrie 37
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Online availability
All
Free 167 Undetermined 93
Type of publication
All
Article 511 Book / Working Paper 471 Journal 228
Type of publication (narrower categories)
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Article in journal 419 Aufsatz in Zeitschrift 419 Graue Literatur 235 Non-commercial literature 235 Business report 133 Geschäftsbericht 133 No longer published / No longer aquired 106 Aufsatz im Buch 94 Book section 94 Hochschulschrift 90 Thesis 79 Arbeitspapier 43 Working Paper 43 Bibliografie enthalten 24 Bibliography included 24 Collection of articles of several authors 21 Sammelwerk 21 Amtsdruckschrift 11 Government document 11 Mehrbändiges Werk 10 Multi-volume publication 10 Festschrift 9 Bibliografie 8 Statistik 8 Adressbuch 7 Directory 7 Bibliography 6 Case study 6 Collection of articles written by one author 6 Fallstudie 6 Sammlung 6 Aufsatzsammlung 5 Conference paper 5 Konferenzbeitrag 5 Lehrbuch 5 Textbook 5 Handbook 4 Handbuch 4 Statistics 4 Verzeichnis 4
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Language
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English 816 German 290 French 30 Italian 26 Spanish 14 Russian 10 Swedish 6 Undetermined 6 Dutch 5 Polish 5 Afrikaans 4 Czech 4 Finnish 3 Danish 2 Norwegian 2 Arabic 1 Swiss German 1 Hungarian 1 Portuguese 1
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Author
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Bhasin, Madan Lal 10 Baetge, Jörg 8 Fischer, Thomas M. 7 Tower, Greg 6 Döpper, Franz B. 5 Craig, Russell 4 Davey, Howard 4 Ghazali, Nazli Anum Mohd 4 Haller, Axel 4 Knauer, Thorsten 4 Li, Feng 4 Norhani Aripin 4 Rodrigues, Lúcia Lima 4 Rouf, Dr. Md. Abdur 4 Taylor, Grantley 4 Abdifatah Ahmed Haji 3 Abeysekera, Indra 3 Boubaker, Sabri 3 Chen, Shuping 3 Davison, Jane 3 De Franco, Gus 3 Dempsey, Stephen J. 3 Dilger, Alexander 3 Graham, John R. 3 Harvey, Campbell R. 3 Hope, Ole-Kristian 3 Hütten, Christoph 3 Jeanjean, Thomas 3 Jones, Edgar 3 Kane, Edward J. 3 Kirsch, Hans-Jürgen 3 Küting, Karlheinz 3 Lombardi, Rosa 3 Luchtenberg, Kimberly F. 3 Mayew, William J. 3 Miao, Bin 3 Müller, Margrit 3 Oliveira, Jonas 3 Rjiba, Hatem 3 Samaha, Khaled 3
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Institution
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Verband Deutscher Wirtschaftshistoriker 5 Gruppo ENI <Rom> 4 Unilever NV <Rotterdam> 4 EIB Group 3 Industrial Development Corporation of Zambia 3 Institute of Chartered Accountants in England and Wales 3 Instituto Nacional de Industria <Madrid> 3 Agricultural Finance Corporation <Harare> 2 Banco de España / Central de Balances 2 Caffaro SPA <Mailand> 2 Coillte Teoranta <Dublin> 2 ENI SpA 2 Fiat Group <Turin> 2 Institute of Chartered Accountants of Scotland / Research Committee 2 Internationaler Fonds für Landwirtschaftsentwicklung 2 Krauss-Maffei-Aktiengesellschaft 2 Marokko / Office des Phosphates 2 Reckitt & Colman PLC <London> 2 Società Meridionale Finanziaria <Neapel> 2 TENEO, SA <Madrid> 2 Thorn EMI PLC 2 Weyerhaeuser Company 2 AMACOM 1 Acordis 1 African Rainbow Minerals Limited <Johannesburg> 1 Agricola Finanziaria, Società per Azioni <Mailand> 1 Agricultural Finance Corporation <Nairobi> 1 Alcatel 1 Allied Corporation <Morristown, NJ> 1 Allied Signal Inc. <Morristown, NJ> 1 Alsacienne de Participations Industrielles 1 Amalgamated Banks of South Africa 1 American Brands Inc. 1 American Chamber of Commerce of Nicaragua 1 American Institute of Certified Public Accountants / Special Committee on Financial Reporting 1 Associação Industrial Portuense 1 August-Thyssen-Hütte 1 Ausstellung zum Hundertfünfundzwanzigjährigen Jubiläum der Industrie- und Handelskammer Braunschweig <1989, Braunschweig> 1 Australien / Parliament 1 Azcon Corporation <Saint Louis, Mo.> 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 19 Der Betrieb 12 Parliamentary paper / the Parliament of the Commonwealth of Australia 12 Europäische Hochschulschriften / 5 9 International journal of managerial and financial accounting 9 Journal of business communication : JBC 9 Annual report / Housing Loans Insurance Corporation 7 International journal of disclosure and governance 7 Journal of accounting research 7 Betriebs-Berater : BB 6 Journal of business ethics : JOBE 6 Journal of human resource costing & accounting : JHRCA 6 Asian review of accounting 5 Berichte aus der Betriebswirtschaft 5 International journal of accounting, auditing and performance evaluation : IJAAPE 5 Managerial auditing journal 5 The journal of contemporary issues in business and government 5 WPg : Kompetenz schafft Vertrauen 5 Accounting, auditing & accountability journal 4 Annual report and financial statements : 1 July ... to 30 June 4 Business history review 4 Corporate communications : an international journal 4 Corporate ownership & control : international scientific journal 4 European accounting review 4 Geschichtsreihe Deutsche Großstädte im Spiegel der Wirtschaftsgeschichte 4 Journal of accounting & economics 4 Journal of financial reporting & accounting : JFRA 4 The accounting review : a publication of the American Accounting Association 4 Working paper / National Bureau of Economic Research, Inc. 4 Accounting in Central and Eastern Europe 3 Advances in accounting : a research annual 3 Critical perspectives on accounting : an international journal for social and organizational accountability 3 Diskussionspapier des Instituts für Organisationsökonomik : [DP-IO] 3 German yearbook on business history 3 International journal of accounting and finance 3 International journal of business governance & ethics : IJBGE 3 International journal of economics and accounting : IJEA 3 International journal of economics and finance 3 Jahresbericht des Instituts für Organisationsökonomik 3 Journal of Asian finance, economics and business : JAFEB 3
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Source
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ECONIS (ZBW) 1,210
Showing 1 - 50 of 1,210
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Corporate environmental information disclosure and investor response : empirical evidence from China's capital market
Jia, Meng; Zhang, ZhongXiang - 2022
This paper aims at analyzing the impact of corporate environmental information disclosure from the perspective of investors. To that end, we have collected environmental information disclosure data of all Chinese listed companies from 2004 to 2020 and controlled the impacts of annual reports on...
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Reporting technologies and textual readability : evidence from the XBRL mandate
Li, Xitong; Zhu, Hongwei; Zuo, Luo - 2021
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COVID-19 disclosure : a novel measurement and annual report uncertainty
Elmarzouky, Mahmoud; Albitar, Khaldoon; Karim, Atm Enayet; … - In: Journal of risk and financial management : JRFM 14 (2021) 12, pp. 1-12
This paper provides a unique COVID-19 disclosure measurement and investigates the association between the level of COVID-19 disclosure and uncertainty within annual reports for UK FTSE-All share non-financial firms. We used automated textual analysis to score the sampled annual reports. The...
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Geschäftsberichte börsennotierter Unternehmen: kritische Betrachtung der Darstellung sozialer Nachhaltigkeit
Knelsen, Benje Rebecca - 2021
In der vorliegenden Arbeit wird untersucht, ob und wie ausführlich in der Nachhaltigkeitsberichterstattung börsennotierter Elektroautomobilhersteller auf soziale Nachhaltigkeit eingegangen wird. Anhand eines selbst entwickelten Kriterienkatalogs, welcher sich an den Kernelementen des...
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Waiting and following : within-industry herding behavior in annual report disclosure
Cao, Shijiao; Wang, Jiangqiong - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 295-314
Using the unique scheduled disclosure system for annual reports in China's stock market, we examine within-industry herding behavior in annual report timing. The results reveal the waiting and following behavior strategies used in the annual reporting process within industry. Firms that...
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Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent business & management 8 (2021) 1, pp. 1-21
Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...
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The relationship between the company's value and the tone of the risk-related narratives : the case of Portugal
Oliveira, Michele Gendelsky de; Azevedo, Graça Maria … - In: Economies : open access journal 9 (2021) 2, pp. 1-28
The present study aims to identify the impact of the tone of risk reporting narratives on company market value. The paper uses a sample of 34 Portuguese non-finance companies with shares traded at the Euronext Lisbon stock exchange market. The paper conducts an automated content analysis of the...
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Corporate Venture Capital, Disclosure, and Financial Reporting
Hamm, Sophia; Jung, Michael J.; Park, Min - 2021
Corporate venture capital (CVC) is one of the most important avenues for corporate innovation today, yet there can be unintended consequences related to anticompetitive practices. Recent scrutiny from regulators and policymakers underscores their growing desire for more information about...
Persistent link: https://ebtypo.dmz1.zbw/10013229026
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Annual Report Readability and the Cost of Equity Capital
Rjiba, Hatem; Saadi, Samir; Boubaker, Sabri; Ding, … - 2021
Using a large panel of U.S. public firms, we examine the relation between annual report readability and cost of equity capital. We hypothesize that complex textual reporting deters investors’ ability to process and interpret annual reports, leading to higher information risk, and thus higher...
Persistent link: https://ebtypo.dmz1.zbw/10013239717
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COVID-19 Disclosure : A Novel Measurement and Annual Report Uncertainty
Elmarzouky, Mahmoud; Albitar, Khaldoon; Karim, Atm Enayet; … - 2021
This paper provides a unique COVID-19 disclosure measurement and investigates the association between the level of COVID-19 disclosure and uncertainty. The results show there is a positive relationship between COVID-19 disclosure and uncertainty. Firms with larger boards exhibit more significant...
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Disclosure and Reporting Committee
Gutterman, Alan - 2021
Regulators and corporate governance experts all over the world consider disclosure and transparency to be fundamental conditions for properly functioning securities markets. In the U.S., rules and regulations, as well as regulatory pronouncements, place public companies under strict obligations...
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Textual Ambiguity in Financial Disclosures and Information Asymmetry among Investors
Black, Jeff; Irtisam, Rasheek; Jain, Pankaj K. - 2021
Prior literature documents a temporary spike in information asymmetry between sophisticated and unsophisticated traders around corporate disclosures because the former process new information faster. Using advances in textual analysis, we show that when management issues more ambiguous or less...
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What determines forward-looking information disclosure in Bangladesh?
Dey, Pappu Kumar; Roy, Manas; Akter, Mohsina - In: Asian journal of accounting research 5 (2020) 2, pp. 225-239
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The Relative Influences of Changes in Officers and Auditors on Annual Report Textual Disclosures
Czerney, Keith - 2020
We use changes in firm officers and external auditors to examine the relative influences of these parties on annual report textual disclosures. Using a sample of public companies that file XBRL-tagged financial statements with the SEC between 2011 and 2018, we find that changes in chief...
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FASB Interpretation Number 48 (FIN 48) Disclosures and Corporate Innovation
Goldman, Nathan C. - 2020
In this paper, we analyze the real effect of financial statement tax disclosures on corporate innovation activities. In 2007, the FASB enacted FIN 48, which mandates the separate and more detailed disclosure of reserves for unrecognized tax benefits (UTBs). Using patent applications as a measure...
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Do Firms Respond Differently to Local Competition? Evidence from Textual Analysis of 10-K Filings
Balakrishnan, Karthik - 2020
A firm is typically characterized as competing at the country-level, facing the same level of competition regardless of the locations in which it competes. However, an average firm operates in only five out of 50 U.S. states and the intensity of rivalry varies across states. This raises an...
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Causal Reasoning in Financial Reporting and Voluntary Disclosure
Koonce, Lisa - 2020
Causal reasoning involves understanding the cause of events that have already happened (i.e., diagnosis) as well as predicting which future events will occur (i.e., prediction). Although this type of reasoning is an important part of financial reporting and voluntary disclosure, very little...
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Causal Reasoning in Financial Reporting and Voluntary Disclosure
Koonce, Lisa - 2020
Causal reasoning involves understanding the cause of events that have already happened (i.e., diagnosis) as well as predicting which future events will occur (i.e., prediction). Although this type of reasoning is an important part of financial reporting and voluntary disclosure, very little...
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The Level of Voluntary Disclosure in the Annual Reports of Listed Corporations in Fiji : A Case Study of South Pacific Stock Exchange Listed Corporations
Tanzil, Sheik - 2020
This paper investigates the level of voluntary disclosure by listed Corporations of South Pacific Stock Exchange (SPSE). The major objective of the paper is to contribute towards the literature on level of voluntary disclosure in a developing country context. The focal point of the research was...
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Fairness is in the Eye of the Investor : CEO Pay Ratio Voluntary Disclosures and Investor Reactions
Sandvik, Jason - 2020
Since 2018, the Security and Exchange Commission (SEC) requires firms to disclose the ratio of their Chief Executive Officer's (CEO's) and median employee's pay. Due to the uncertainty surrounding the ratio's interpretation, managers must weigh the costs and benefits of including (or omitting)...
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Integrated Reporting and the Readability of Annual Reports. Do Investors Care?
Agarwal, Nishant - 2020
This study examines whether the mandatory adoption of Integrated Reporting (IR) in South Africa improves the ease of reading of annual reports for investors. Using the coherence of text as a measure of readability of the text, I demonstrate that adoption of IR leads to an increase in the...
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Real Effects of Financial Reporting and Disclosure on Innovation
Simpson, Ana Vidolovska - 2020
This paper reviews the literature on the real effects of financial reporting and disclosure on corporate innovation, highlighting both the possible channels of influence and the potential challenges that researchers face when attributing causal effects. We discuss the concept of innovation,...
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Battling Uncertainty : Corporate Disclosures of COVID-19 in Earnings Conference Calls and Annual Reports
Wang, Victor X. - 2020
This study examines the informativeness of firm disclosures related to COVID-19 in earnings conference calls and annual reports (10-K) during the first quarter of 2020 when firms face tremendous uncertainty and little regulatory guidance. We find that investors react to COVID-19 related...
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Policy Uncertainty and Textual Disclosure
Jiang, Liangliang - 2020
We analyze the importance of policy uncertainty to textual disclosure in the U.S. over the 1996 to 2015 period. Consistent with the information-acceleration view, we find that policy uncertainty increases textual disclosure quantity evident in disclosure length. We also document that policy...
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Do Short Sellers Use Textual Information? Evidence from Annual Reports
Kot, Hung Wan - 2020
We examine short sellers' use of textual information in annual reports for shorting activities. We find that more uncertainty and negative words in annual reports are associated with greater abnormal shorting volume. Short selling motivated by textual information negatively predicts stock price...
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Financial ratios affecting disclosure level in interim report of Vietnamese listed enterprises
Tran Quoc Thinh; Ngoc Khanh Dung Nguyen; Pham Que Anh To - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 10, pp. 43-50
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Effect of corporate governance on corporate social responsibility disclosure : empirical evidence from Vietnamese commercial banks
Tran Quoc Thinh; To Trang Lam; Chi Danh Luu - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 11, pp. 327-333
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Factors affecting voluntary information disclosure on annual reports : listed companies in Ho Chi Minh city stock exchange
Thi Mai Huong Nguyen; Nguyen Ngoc Tien; Hong Thu Nguyen - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 3, pp. 53-62
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Do poor and good performing companies report differently? : the readability and impression management in corporate narrative documents : evidence from Northern Europe
Pasko, Oleh; Minta, Stanislaw; Rudenko, Serhii; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 835-849
The purpose of this paper is to assess the effect of financial performance on textual features of the CEO’s statement. Specifically, given the incentives of poorly performed companies engage in impression management, the study investigates whether companies’ reporting strategy hinges on its...
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Conformity of annual reports to an integrated reporting framework : ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
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Does value added of intellectual capital influence voluntary disclosure? : the moderating effect of CSR practices
Chouaibi, Jamel; Chouaibi, Salim - In: Journal of accounting & management information systems … 19 (2020) 4, pp. 651-681
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Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?
Christina, Silvy - 2020
Objective - The business world requires that companies not only focus on management and owners, but also that they pay attention to the sustainability of the social environment. This concept is better known as Corporate Social Responsibility. The purpose of this study is to obtain empirical...
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Discretionary Disclosure in Interim Financial Reports of Listed Companies in Vietnam
Huu Cuong, Nguyen - 2020
Discretionary disclosure refers to differences in the depth of disclosed items that managers can exercise in disclosing information because there are no specific requirements of the disclosure extent. This paper investigates discretionary disclosure levels in interim financial reports by...
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The Level of Voluntary Disclosure in Annual Reports by Listed Companies in Fiji
Tanzil, Sheik - 2020
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Corporate environmental information disclosure and investor response : evidence from China's capital market
Meng, Jia; Zhang, ZhongXiang - In: Energy economics 108 (2022), pp. 1-15
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Visual disclosure through integrated reporting
Nicolò, Giuseppe; Ricciardelli, Alessandra; Raimo, Nicola - In: Management decision 60 (2022) 4, pp. 976-994
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Audit pricing of hard-to-read annual reports
Cho, Meeok; Hyeon, Jiwon; Jung, Taejin; Lee, Woo-Jong - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 2, pp. 547-572
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Tone of textual information in annual reports and regulatory inquiry letters : data from China
Yang, Fan; Huang, Jiayu; Cai, Yongbin - In: Emerging markets, finance and trade : EMFT 58 (2022) 2, pp. 417-427
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Seasoned equity issuers' prospectus filings : how informative is their tone?
Huang, Rongbing; Qian, Hong; Ramalingegowda, Santhosh - In: The financial review : the official publication of the … 57 (2022) 2, pp. 369-395
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Material ESG data disclosure by WIG-ESG index companies as the factor influencing the value of reporting
Stanek-Kowalczyk, Aleksandra - In: Corporate social responsibility and sustainability : …, (pp. 189-198). 2022
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Informational Content and Assurance of Textual Disclosures : Evidence on Integrated Reporting
Caglio, Ariela - 2019
This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...
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Cross-Cultural Evidence on Tax Disclosures in CSR Reports – A Textual Analysis Approach
Hardeck, Inga - 2019
This study examines how dimensions of culture influence variations in views about the link between corporate tax payments and corporate social responsibility (CSR). Using textual analysis and a newly-developed set of keywords unique to a tax setting, we analyze 4,438 CSR reports from 24...
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Disclosure of Provisions for Decommissioning Costs in Annual Reports of Oil and Gas Companies : A Content Analysis and Stakeholder Views
Abdo, Hafez - 2019
This study examines the extent of compliance with accounting disclosure requirements relating to provisions for decommissioning costs by oil and gas companies. We also investigate the views of stakeholders on the reporting practices of these companies. Using a content analysis approach, our...
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Disclosure of Purchase Obligations in Corporate Annual Filings
Lee, Kwang J. - 2019
This paper provides an overview of purchase obligations disclosed in corporate annual filings. We discuss the details of the SEC rule that requires the disclosure of purchase obligations, describe the data collection and sample formation procedures, and show the examples of contractual...
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Mandating the Sustainability Disclosure in Annual Reports – Evidence from the United Kingdom
Hummel, Katrin - 2019
This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two...
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Is the Readability of Corporate Textual Disclosures Measurable?
Badawy, Hebatallah Abd El Salam - 2019
This paper reviews the accounting literature that studied readability of corporate narrative disclosures as a dependent variable being affected by firm performance, desire to highlight good news or hide bad news, risk exposures, among others, or as an independent variable affecting decision...
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Corporate Venture Capital, Disclosure, and Financial Reporting
Hamm, Sophia - 2019
We examine firms' corporate venture capital (CVC) investing activities from a disclosure and financial reporting perspective. The CVC industry has matured to become a driving force for innovation in today's corporate landscape, yet there is very little research from accounting scholars. We...
Persistent link: https://ebtypo.dmz1.zbw/10012900383
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Policy Uncertainty and Textual Disclosure
Jiang, Liangliang - 2019
We analyze the importance of policy uncertainty to textual disclosure in the U.S. over the 1996 to 2015 period. We find that policy uncertainty increases textual disclosure length, lowers readability, and increases the tone of uncertainty and negativity. Our strong, robust evidence implies that...
Persistent link: https://ebtypo.dmz1.zbw/10012901409
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9. Jahresbericht des Instituts für Organisationsökonomik
Dilger, Alexander; Klus, Milan Frederik - 2019
Das Institut für Organisationsökonomik (IO) an der Westfälischen Wilhelms-Universität Münster ist inzwischen neun Jahre alt. Der 9. Jahresbericht informiert über das neunte Jahr, d. h. über das Wintersemester 2018/2019 und das Sommersemester 2019. Wie in den Vorjahren werden das Institut...
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The influence of audit committee's and company's characteristic on intellectual capital disclosure
Naimah, Zahroh; Mukti, Nico Acintyo - In: Asian journal of accounting research 4 (2019) 2, pp. 170-180
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