The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
Year of publication: |
2021
|
---|---|
Authors: | Elkins, Hamilton ; Entwistle, Gary ; Schmidt, Regan N. |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 42.2021, p. 1-21
|
Subject: | Capital structure | IFRS | Investor decision-making | Opportunistic disclosures | Valuation | Kapitalstruktur | Unternehmenspublizität | Corporate disclosure |
-
Investigating capital structure through IAS 1 : variations in disclosure and measurement
Elkins, Hamilton, (2017)
-
Exploring Capital Structure : Variations in IAS 1 Disclosures of Firm Capital
Entwistle, Gary M., (2017)
-
A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton, (2018)
- More ...
-
Expectations for sustainability reporting from users, preparers, and the accounting profession
Elkins, Hamilton, (2024)
-
A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton, (2018)
-
Investigating capital structure through IAS 1 : variations in disclosure and measurement
Elkins, Hamilton, (2017)
- More ...