Search Results - subject:"disclosure management"

Accruals management to avoid the current ratio falling below one : an empirical analysis among nonprofits

Lancksweerdt, Lode; Van Caneghem, Tom; Reheul, Anne-Mie - In: Nonprofit and voluntary sector quarterly : journal of … 50 (2021) 3, pp. 578-597

Persistent link: https://www.econbiz.de/10012522327

Factors associated with companies' choices of XBRL implementation strategies : evidence from the U.S. market

Hsieh, Tien-Shih; Wang, Zhihong; Abdolmohammadi, … - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 75-91

Persistent link: https://www.econbiz.de/10012153892

Headline salience, managerial opportunism, and over- and underreactions to earnings

Huang, Xuan; Nekrasov, Alexander; Teoh, Siew Hong - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 231-255

Persistent link: https://www.econbiz.de/10011966805

Do donors respond to discretionary accounting information consolidation?

Quosigk, Benedikt; Forgione, Dana A. - In: Journal of public budgeting, accounting & financial … 30 (2018) 1, pp. 35-58

Persistent link: https://www.econbiz.de/10011861457

The association of program ratios and consolidation choices : evidence from nonprofit hospitals

Quosigk, Benedikt M.; Forgione, Dana A. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 147-162

Persistent link: https://www.econbiz.de/10011979061

Financial disclosure management in the nonprofit sector : a framework for past and future research

Hofmann, Mary Ann; McSwain, Dwayne N. - In: Journal of accounting literature : the official journal … 32 (2013) 1, pp. 61-87

Persistent link: https://www.econbiz.de/10010476488

Financial disclosure management in the nonprofit sector: A framework for past and future research

Hofmann, Mary Ann; McSwain, Dwayne - In: Journal of Accounting Literature 32 (2013) 1, pp. 61-87

This paper provides a review and synthesis of past research regarding financial disclosure management by … the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what … extent nonprofits engage in this behavior. The paper begins by defining disclosure management in nonprofit organizations and …

Persistent link: https://www.econbiz.de/10014839700

Misleading Disclosure of Pro Forma Earnings: An Empirical Examination

Entwistle, Gary; Feltham, Glenn; Mbagwu, Chima - In: Journal of Business Ethics 69 (2006) 4, pp. 355-372

The Sarbanesâ€“Oxley (SOX) Act was passed in 2002 in response to various instances of corporate malfeasance. The Act, designed to protect investors, led to wide-ranging regulation over various actions of managers, auditors and investment analysts. Part of SOX, and the focus of this study,...

Persistent link: https://www.econbiz.de/10005719807