Search Results - subject:"Management Disclosure"

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065820

Do governance factors affect the effectiveness of risk management disclosure in UAE banks?

Abdulla, Hazza; Elshandidy, Tamer - In: Cogent Business & Management 10 (2023) 2, pp. 1-28

risk disclosures in banks. The study measures the effectiveness of risk management disclosure by assessing the level of … indicate that differences in the effectiveness of risk management disclosure are observed mainly in the context of market risk …-level factors, the empirical analysis reveals that the influence of governance factors on the effectiveness of risk management …

Persistent link: https://www.econbiz.de/10014527639

Corporate energy management disclosure : empirical evidence from Indonesia stock exchange

Meiryani; Huang, Shi-Ming; Lindawati, A. S. L.; … - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 2, pp. 516-525

Persistent link: https://www.econbiz.de/10014366129

Enterprise risk management disclosure and CEO characteristics : an empirical study of go public companies in Indonesia

Trisnawati, Rina; Mustikawati, Susilaningdyah; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 379-391

relationship between Indonesian CEOs’ characteristics and enterprise risk management disclosure. Purposive sampling is the basis … overconfidence and CEO tenure influence enterprise risk management disclosure, while CEO financial expertise and CEO gender did not … have an effect on enterprise risk management disclosure. The innovation of this research is investigating CEOs …

Persistent link: https://www.econbiz.de/10014502207

Do governance factors affect the effectiveness of risk management disclosure in UAE banks?

Abdulla, Hazza; Elshandidy, Tamer - In: Cogent business & management 10 (2023) 2, pp. 1-28

Persistent link: https://www.econbiz.de/10014503289

Impact of corporate governance disclosure on firm performance of Nepalese commercial banks : the risk-taking as mediating variable

Saphi, Lalan Kumar; Bhandari, Laxmi; Tharu, Janaki; … - In: Nepalese journal of finance : a publication of Uniglobe … 10 (2023) 1, pp. 132-150

Persistent link: https://www.econbiz.de/10014495255

The impact of audit committee composition on corporate risk disclosure in emerging countries

Uba Adamu, Musa; Ivaškovskaja, Irina V. - In: Eurasian Business and Economics Perspectives : …, (pp. 23-45). 2023

Persistent link: https://www.econbiz.de/10014436483

How integrated thinking can be detected in management disclosures in annual reports : insights from a large-scale text-analysis approach

Dimes, Ruth; De Villiers, Charl; Chen, Li - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 75-99

Persistent link: https://www.econbiz.de/10014431574

The effect of CDS initiation on the quality of earnings forecasts

Ekici, Emrah; Sottile, Pedro - In: Research on professional responsibility and ethics in … 25 (2023), pp. 127-147

Persistent link: https://www.econbiz.de/10014292179

Investor use of revised analyst information following management disclosures

Jeong, Kyunbeom - In: Cogent Business & Management 7 (2020) 1, pp. 1-24

This study investigates the use of revised analyst forecast information that is released following management disclosures. I extend the prior literature by examining the relationship between the contents of analyst forecast revisions and the content of management disclosures. I provide evidence...

Persistent link: https://www.econbiz.de/10012657134