Search Results - subject:"berichte"

The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation

Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International journal of auditing : IJA 28 (2024) 2, pp. 408-431

Persistent link: https://www.econbiz.de/10014532552

Sustainable business models in non-financial reporting in Polish practice

Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 26 (2024) 4, pp. 1002-1024

Persistent link: https://www.econbiz.de/10014533485

Voluntary disclosures and their drivers : a study of mda reports in India

Singla, Himani; Singh, Vijay - In: Organizations and markets in emerging economies 15 (2024) 1/30, pp. 127-145

The aim of this study is to examine the impact of corporate characteristics on voluntary disclosures of management discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top 100 listed firms available on the CMIE Prowess...

Persistent link: https://www.econbiz.de/10014535511

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

Chen, Clement; Liu, Zhenfeng; Tang, Wenye; Tuo, Ling - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10014535570

Corporate social responsibility disclosure, dividend payments and firm value : relations and mediating effects

De Villiers, Charl; Ma, Diandian; Marques, Ana - In: Accounting and finance 64 (2024) 1, pp. 185-219

Persistent link: https://www.econbiz.de/10014537477

Stakeholder responses to mandating environmental, social and governance reporting in Hong Kong

Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-30

We examine stakeholders' comment letters regarding the Hong Kong Exchange's (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and whether the HKEX's decision was consistent with...

Persistent link: https://www.econbiz.de/10014578590