Search Results - subject_exact:"Financial disclosure"

Modeling structural deviation in 10-K risk factors : a semantic anomaly detection and explainable AI approach

Sun, Fang; He, Shuangjiang; Wang, Ruiqi; Ke, Lingyun; … - 2026

This study presents an exploratory methodological framework for examining structural changes in regulatory risk disclosure using sentence embeddings, multivariate anomaly detection, and explainable artificial intelligence. Prior research typically relies on dictionary-based word frequencies,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640229

Corporate diversification and 10-K narratives: A novel approach using large language models

Hossain, Md Enayet; Hossain, K. S. M. Tozammel - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636084

CEO narcissism and linguistic complexity in earnings conference calls

Lammers, Frederic; Pape, Ulrich - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467981

Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia

Elkemali, Taoufik - 2025

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448896

Corporate diversification and 10-K narratives : A novel approach using large language models

Hossain, Md Enayet; Hossain, K. S. M. Tozammel - 2025

We examine the impact of corporate diversification on the narrative characteristics of firms' 10-K filings. Using a novel measure based on a pretrained large language model, we find that diversification significantly reduces the readability of 10-K filings. This reduction in readability is not...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015551421

Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications

Ullmann, Robert; Wörle, Sophia - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439303

Exploring the nexus between Islamic financial institutions Shariah compliance disclosure and corporate governance : new insights from a cross-country analysis

Abdulrahman, Zunaiba; Ebrahimi, Tahera; Al-Najjar, Basil - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337819

Effect of earnings management and cash holdings on annual report readability : evidence from top Indian companies

Tiwari, Sweta; Chatterjee, Chanchal; Sengupta, Pooja - 2024

The present study explores the impact of earnings management on the readability of management discussion and analysis (MDA) section of annual reports of 384 Indian firms for 1,160 firm-years. It also explores the moderating behaviour of cash in explaining the association between earnings...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015181878

Persuading large investors

Alonso, Ricardo; Zachariadis, Konstantinos E. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015574663

Perceptions of users and preparers towards corporate internet reporting: Evidence from an emerging market

Ahmed, Ahmed Hassan; Elmaghrabi, Mohamed E.; Alhassoon, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527495

Perceptions of users and preparers towards corporate internet reporting : evidence from an emerging market

Ahmed, Ahmed H.; Elmaghrabi, Mohamed E.; Alhassoon, Omar Ali - 2023

This study investigates the perceptions of users and preparers of corporate financial information on Corporate Internet Reporting (CIR) practices adopted by firms listed on the Egyptian Exchange (EGX). Theoretically, this study employs a decision-usefulness theoretical framework....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504993

Climate risk and financial disclosure in salmon aquaculture

Zitti, Mikaella; Guttormsen, Atle G. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014322379

Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid-19 : novel research questions and methodological opportunities

Bonacchi, Massimiliano; Botosan, Christine A.; Nanda, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014369362

Financial performance and tone of financial disclosures : the moderating effect of CEO narcissism

Marquez Illescas, Gilberto; Sauer, Stephen J.; Zebedee, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015387034

Textual uncertainty in financial disclosures and information asymmetry among investors

Black, Jeffrey R.; Irtisam, Rasheek; Jain, Pankaj K. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470968

Tax authority attention and financial reporting

Hasan, Iftekhar; Hasan, Tahseen; John, Kose - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453522

Environmental, social and governance (ESG) practices and organizational resilience in Brazilian companies

Dalcero, Kátia; Hoffmann, Valmir Emil; Souza, Rodrigo … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597215

Short squeezes after short-selling attacks

Stice-Lawrence, Lorien; Wong, Yu Ting Forester; Zhao, Wuyang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397782

The effect of regional differences on the value-relevance proposition for intangible assets

Lim, Kwangsoo; Jones, Wesley M. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250297

Financial disclosure manipulation: a virtue ethics perspective

Demaline, Christopher J. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015350298

Rethinking the standard-setting process : the role of intangibles

Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530062

The role of accounting standards and disclosure in alleviating corruption : a cross-country study

Rahman, Md. Atiqur - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325906

The timeliness of 10-K filings, financial performance, and stock returns

Brooks, Li Zheng; Cheng, Yun; Liu, Linxiao; Yu, Michael D. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014472338

The importance of corporate governance information and disclosure for investors

Manini, Raffaele - 2024

Corporate governance is concerned with the mechanisms that mitigate incentive problems created by the separation of the management and financing of business entities. Financial accounting information is essential for investors to address corporate governance issues. Financial statements,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014475719

Six decades of corporate disclosure research : a bibliometric review

Srivastava, Anjali; Anand - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015049101

Do gender-diverse boards enhance the linguistic features of corporate financial reporting?

Ben Amar, Walid; García-Meca, Emma; Francoeur, Claude; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576967

A win-win situation : uncovering the relationship between CSR reporting and financial performance in Indian companies

Singhania, Shubham; Arora, Akshita; Sardana, Varda - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477315

Value Relevance Of Textual Characteristics : Evidence from Annual Reports of U.S. Listed Firms

Bogachek, Olga; Grossetti, Francesco - 2024

Introduction -- Theoretical Framework of Value Relevance -- Disclosure Theories -- Textual Analysis -- Measures in Finance and Accounting -- The Value Relevance of Textual Analysis -- Empirical Analysis of the Annual Reports -- Conclusion.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197431

Waiting and following: Within-industry herding behavior in annual report disclosure

Cao, Shijiao; Wang, Jiangqiong - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012621068

Waiting and following : within-industry herding behavior in annual report disclosure

Cao, Shijiao; Wang, Jiangqiong - 2021

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012612717

Democracy and financial transparency of local governments in Sub-Saharan Africa

Krah, Redeemer; Mertens, Gerard - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014937205

Newspaper censorship in China : evidence from tunneling scandals

Hope, Ole-Kristian; Yi, Li; Liu, Qiliang; Wu, Han - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012703803

Show 2 more versions 2

Newspaper censorship in China : evidence from tunneling scandals

Hope, Ole-Kristian; Yi, Li; Liu, Qiliang; Wu, Han - 2020

Book / Working Paper

Newspaper censorship in China : evidence from tunneling scandals

Hope, Ole-Kristian; Yi, Li; Liu, Qiliang; Wu, Han - 2020

Book / Working Paper

Institutional investors' corporate site visits and aggressive financial reporting

Cui, Xin; Liao, Jing; Wang, Lu - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431594

Ethical motivations for firms to prioritise stakeholder well-being during the initial phase of the COVID-19 pandemic

Pan, Kevin; Harris, Reginald J.; Blankley, Alan I.; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014310565

Corporate governance and disclosure of financial information : a case of listed firms in Sub-Saharan Africa

Akileng, Godfrey; Ssekiboobo, Diana; Omonuk, Joseph Ben; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014312045

Financial reporting discretion, managerial myopia, and investment efficiency

Jiang, Xu; Xin, Baohua - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013198750

Does additional mandatory reporting alter charity or donor behavior? : examining the 2006 Pension Protection Act

Oxley, Jonathan - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013389099

An empirical study of human resource accounting disclosure on financial performance of selected listed firms in Nigeria

Oladele, Patrick Olajide; Aribaba, Foluso Olugbenga; … - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012008192

The effects of company image and communication platform alignment on investor information processing

Guggenmos, Ryan D.; Bennett, G. Bradley - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013448030

Does the ease of reading of financial disclosures influence investment decision?

Arora, Jagriti; Chakraborty, Madhumita - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012607569

The unusual debate on non-GAAP reporting in the current standard practice : the lens of corporate governance

Arena, Claudia; Catuogno, Simona; Moscariello, Nicola - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012618552

Asymmetric investor materiality and the effects of disclosure

Doxey, Marcus M.; Hatfield, Richard C.; Rippy, Jordan A.; … - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012293969

Textual tone in corporate financial disclosures : a survey of the literature

Luo, Yan; Zhou, Linying - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012590058

Voluntary financial disclosure to downward stakeholders : an empirical examination of Chinese nonprofits

Hu, Ming; Zhu, Jian'gang; Kong, Dejie - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012206177

Optimal design and consequences of financial disclosure regulation: a real options approach

Waters, James - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011234838

Investors' processing of financial communications : a persuasion perspective

Hamilton, Erin L.; Winchel, Jennifer - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012213106

Corporate financial disclosure measurement in the empirical accounting literature : a review article

Hassan, Omaima A. G.; Marston, Claire - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012108736

Social and environmental accounting reporting and financial performances in Ghana

Li, Kaodui; Zou, Muyun; Osei-Assibey, Bonsu Mandella - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012008770

Corporate social media : how two-way disclosure channels influence investors

Cade, Nicole L. - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011911501

Conflicted financial advice : disclosure revisited

Chen, Paul; Richardson, Martin - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012130445