Search Results - subject:"financial report"

Tax and financial reporting aggressiveness : evidence from Europe

Fernandes, Alexandra; Cerqueira, Antonio; Brandão, Elísio - 2017

Persistent link: https://www.econbiz.de/10011782521

Achieving earnings target through real activities manipulation : lesson from stock exchange of Thailand

Karoon Suksonghong; Azlan Amran - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 260-268

Persistent link: https://www.econbiz.de/10012285476

Female independent directors and financial irregularities in Chinese listed firms : from the perspective of audit committee chairpersons

Li, Xiaochong; Li, Yanxi - In: Finance research letters 32 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012430790

Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?

Carungu, Jonida; Di Pietra, Roberto; Molinari, Matteo - In: Meditari Accountancy Research 29 (2020) 3, pp. 449-476

Purpose This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016. Design/methodology/approach The method used to develop...

Persistent link: https://www.econbiz.de/10014937206

Enterprise reporting and international trade : financial and non-financial dimension

Bąk, Melania - In: International economics letters : an international … 4 (2015) 2, pp. 55-65

Persistent link: https://www.econbiz.de/10011546153

The composition of independent board of commissioner and number of board of commissioner meeting towards fraudulence of financial report (empirical study at public company listed a...

Sudarman; Aniqotunnafiah; Masruri - In: International journal of financial research 10 (2019) 4, pp. 96-107

Persistent link: https://www.econbiz.de/10012321534

Financial reports and social capital

Jha, Anand - In: Journal of business ethics : JOBE 155 (2019) 2, pp. 567-596

Persistent link: https://www.econbiz.de/10011998624

Discretionary disclosure in interim financial reports of listed companies in Vietnam

Nguyen Huu Cuong; Duong Ngoc Nhu Quynh - In: Vietnam's socio-economic development : a social science … 24 (2019) 99, pp. 3-16

Persistent link: https://www.econbiz.de/10012258452

The use of financial graphics as an impression management tool : evidence of Portuguese listed companies

Azevedo, Graça Maria do Carmo; Oliveira, Jonas da Silva; … - In: International financial reporting standards and new …, (pp. 239-255). 2019

Persistent link: https://www.econbiz.de/10012022498

Can effective tax rates mediate the effect of profitability and debts on income smoothing?

Savitri, Enni - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 89-100

Persistent link: https://www.econbiz.de/10012158931