Trotz der großen Beachtung, die Wissenschaft und Praxis den Marken und der Markenbewertung in den zurückliegenden Jahren gewidmet haben, zählt ihre Behandlung im Rahmen der handels- und steuerrechtlichen Rechnungslegung zu den bislang wenig diskutierten Fragestellungen. Die Studie greift...

It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards. We provide empirical evidence that the accrual anomaly is also...

The purpose of this paper is to assess the effect of financial performance on textual features of the CEO’s statement. Specifically, given the incentives of poorly performed companies engage in impression management, the study investigates whether companies’ reporting strategy hinges on its...

This study aims to investigate the impact of adopting International Financial Reporting Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data have been collected for a sample of 67 companies listed on the Saudi Stock Exchange for the period 2014-2019....

U.S. corporations are obligated to file financial statements with the U.S. Securities and Exchange Commission (SEC). The SEC's Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system containing millions of financial statements is one of the most important sources of corporate...