Search Results - subject_exact:"Geschäftsbericht"

Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms

Al-Mohareb, Manar; Gutiérrez Ponce, Herenia; Chamizo … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333351

Quantifying human capital disclosure in China with textual analysis

Xie, Li; Gong, Zhaoran; Lu, Xiangyun - 2025

Estimates disclosure of human capital management for Chinese listed companies. Investigate the patterns of the disclosure of human capital management across industries and regions. Examine the determinants of human capital management disclosure in China. Examine the association between human...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467532

Understanding fund manager readership of annual report risk disclosure

Abraham, Santhosh; Slack, Richard - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442377

Innovation and annual report readability

Gounopoulos, Dimitrios; Huang, Winifred; Yang, Min - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015568346

Annual report readability and the information content of bond rating downgrades

May, Anthony D. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625893

Vu Lien Phuong; Mai Anh Ngoc; Nguyen, Hoang Thai; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482599

Financial statements and operations of the Central Bank of Sri Lanka

Srī Laṅkā Maha Băṅkuva - Colombo : Central Bank of Sri Lanka - 2023-

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014636668

Textual disclosure complexity and analysts' weighting of information

Yu, Xiaoxiao; Zhao, Lei - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015077551

Risk disclosures in annual reports and firms' default risk

Jin, Shunyao; Lee, Hei Wei; Xie, Yan Alice - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152865

Does board independence influence annual report readability?

Rahman, Dewan; Kabir, Muhammad - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197152

Information environment, proprietary costs and disclosure content in firm 10-K reports

Akyol, Ali C.; Shekhar, Chander - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608461

Marketing through the eyes of senior management : insights from Fortune 500 reporting

Frösén, Johanna; Stewart, David W. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013483440

Financial reporting and disclosure practices in China

Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014433569

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Financial Reporting and Disclosure Practices in China

Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023

Book / Working Paper

Is Silence Really Golden? Examining Investor Responses when Auditors Disclose Their Involvement with Other Information in the Annual Report

Graschitz, Sabine; Hamilton, Erin; Messier, Jr., William F. - 2023

Regulators have expressed concerns that investors misunderstand auditors’ responsibility to “read and consider” other information in the annual report (e.g., the MD&A), often assuming the entire annual report has been audited. This is particularly a concern in the U.S. where auditors do...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014356230

Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam

Quynh Lien Le; Lan Huong Nguyen; Viet Hoa Dinh; Thi Thu … - 2023

This paper aims to research factors that affect corporate social responsibility (CSR) disclosure in the context of listed companies in Vietnam. Our research uses data from listed companies in the Hanoi and Ho Chi Minh City Stock Exchanges from 2015 to 2020. We conduct the quantitative research...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014451993

Corporate governance disclosure and annual reports quality : an investigation in Vietnam context

Tran Manh Dung; Ha Hong Hanh - 2023

Corporate governance reports (CGR) and annual reports are two fundamental corporate documents disseminated to shareholders about the companies' financial condition and operation. While the annual reports could be seen as outside appearance, the CGR reflects internal processes that an entity...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014500658

Annual report readability and stock return synchronicity : evidence from India

Gangadharan, Vismaya; Padmakumari, Lakshmi - 2023

This study investigates the relationship between the comprehensibility of a firm's annual report and its stock return synchronicity in the Indian market. The study employs the readability of annual reports as a measure for the cost of information processing. The findings suggest that firms with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014500700

IFRS adoption and the readability of corporate annual reports : evidence from an emerging market

El-Sayed Ebaid, Ibrahim - 2023

This study aims to investigate the impact of adopting International Financial Reporting Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data have been collected for a sample of 67 companies listed on the Saudi Stock Exchange for the period 2014-2019....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014505924

Impression management tactics in Covid-19 related disclosures : a study on the annual reports of Bangladeshi listed insurance companies

Dewan Mahboob Hossain; Alam, Md. Saiful; Mazumder, … - 2023

Purpose - The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh. Design/methodology/approach - To fulfil this objective, the authors have conducted a discourse analysis of the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014309414

The relationship of corporate governance and online financial reports : an empirical analysis of European listed firms?

Pieper, Hendrik; Thun, Toni W.; Heineking, Emily; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014326894

Global evolution of environmental and social disclosure in annual reports

Lin, Yan; Shen, Rui; Wang, Jasmine; Yu, Y. Julia - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015123589

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Global Evolution of Environmental and Social Disclosure in Annual Reports

Lin, Yan; Shen, Rui; Wang, Jasmine; Yu, Y. Julia - 2023

Book / Working Paper

Board leadership structure and human capital disclosure : role of independent directors

Tejedo-Romero, Francisca; Tejada Ponce, Angel; … - 2023

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014480017

Annual report readability and financial reporting quality : the moderating role of information asymmetry

Nguyen Thanh Dong; Thuy Cao Thi Mien; Nguyen, Vinh Khuong; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015418419

Does the annual report readability improve corporate R&D investment? : evidence from China

Du, Ya-Guang; Li, Shu; Kuo, Nan-Ting; Li, Dan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463734

Accounting fraud detection through textual risk disclosures in annual reports : from the perspective of SEC guidelines

Zhu, Xiaoqian; Wu, Huidong; Chang, Yanpeng; Li, Jianping - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467620

Company characteristics and human resource disclosure practices in Indian corporate sector

Aggarwal, Kirti - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446433

Can narrative disclosure in annual reports preserve corporate reputation : evidence from letters to shareholders

Li, Anting; Wu, Deen; Wang, Jianqiong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610890

Regulierung, Compliance, Jahresrechnung und Risk Management

Wallnöfer, Ronny; Hirt, Thomas; Stanat, Thomas - 2025 - 17., überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549628

Nguyen, Hoang Thai; Vu Lien Phuong; Mai Anh Ngoc; Tran … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606845

Economic policy uncertainty, textual analysis of accounting annual reports and cost of equity : evidence from pre-COVID-19 and post-COVID-19 era

Arianpoor, Arash; Vafaee, Mahdi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415416

Company characteristics and human resource disclosure practices in Indian corporates

Aggarwal, Kirti; Verma, Anju - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376580

Corporate disclosures in pandemic times : the annual and interim reports case

Bostan, Ionel; Bunget, Ovidiu-Constantin; Dumitrescu, … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013355013

Religiosity at the top and annual report readability

Nazrul, Toufiq; Esplin, Adam; Dow, Kevin E.; Folsom, … - 2022

This paper examines how individual religiosity at the top level of organizations affects the quality of their disclosure practices, as measured by the readability of annual reports. Our paper extends the recent accounting and finance literature that moves away from a location-based measure to an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013470998

Jahresbericht des Instituts für Organisationsökonomik ; 12

Dilger, Alexander; Vischer, Lars - 2022

Das Institut für Organisationsökonomik (IO) an der Westfälischen Wilhelms-Universität Münster wurde am 1. Oktober 2022 zwölf Jahre alt. Dieser 12. Jahresbericht informiert über das zwölfte Jahr, d. h. über das Wintersemester 2021/22 und das Sommersemester 2022. Wie in den Vorjahren...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013417481

Human Capital Disclosure

Haslag, Peter H.; Sensoy, Berk A.; White, Joshua T. - 2022

Human capital is a primary source of value in modern firms, yet little is known about what employee information firms disclose and whether it is timely and informative given the SEC's flexible disclosure rules. We examine the determinants of firms' human capital disclosures by combining textual...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013308788

Earnings management and annual report readability : the moderating effect of female directors

Shauki, Elvia R.; Oktavini, Eva - 2022

The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company's annual report will be seen from the management perspective using the FOG...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013368445

Assessing the decision usefulness of integrated reports of Namibian listed companies

Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - 2022

The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018-2019 integrated reports was performed, using the control checklists for the decision usefulness' qualitative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013397711

Conciseness, financial disclosure, and market reaction : textual analysis of annual reports in listed Chinese companies

Alduais, Fahd; Almasria, Nashat Ali; Samara, Abeer; … - 2022

The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006-2018. We employed a set of statistical methods that were derived from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013462312

Reporting on COVID-19 : or not? : annual report disclosure of the pandemic as a subsequent event

Donatella, Pierre; Haraldsson, Mattias; Tagesson, Torbjörn - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013553393

Impact of COVID-19 pandemic on financial reporting and disclosure practices : empirical evidence from Bangladesh

Sultana, Reajmin; Ghosh, Ratan; Sen, Kanon Kumar - 2022

Purpose - To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the significance of FRD practices in any emergency period and its relevance with legitimacy theory in Bangladesh...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012939063