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Informational Content and Disclosures of Stock Exchange Websites
Gupta, P. - 2015
Stock exchanges are the backbone of the financial markets in any country. The stock exchanges act as institutions for resources mobilization for companies and implement the policy agenda of the government through mandatory disclosures. The website is the apparent face of the stock exchanges...
Persistent link: https://www.econbiz.de/10013033923
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Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?
Alfaraih, Mishari M - 2012
This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …
Persistent link: https://www.econbiz.de/10013113790
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Informational Content and Assurance of Textual Disclosures : Evidence on Integrated Reporting
Caglio, Ariela - 2019
This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...
Persistent link: https://www.econbiz.de/10012860333
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following...
Persistent link: https://www.econbiz.de/10012994264
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Quality of information disclosed in annual reports of listed companies in the Czech Republic
Čevela, David - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 21-36
This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...
Persistent link: https://www.econbiz.de/10011526980
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Forward-looking disclosures in integrated reporting : evidence from Poland
Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981
Persistent link: https://www.econbiz.de/10012806243
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Determinants of stock liquidity : forward-looking information, corporate governance, and asymmetric information
Utami, Wiwik; Putri Dwi Wahyuni; Nugroho, Lucky - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 795-807
Persistent link: https://www.econbiz.de/10012672142
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Material sustainability information and stock price informativeness
Grewal, Jody; Hauptmann, Clarissa; Serafeim, George - 2017
developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards …
Persistent link: https://www.econbiz.de/10011901546
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Audited Financial Reporting and Voluntary Disclosure as Complements : A Test of the Confirmation Hypothesis
Ball, Ray - 2011
We examine the “confirmation” hypothesis, that audited, backward-looking financial outcomes and disclosure of managers' private forward-looking information are complements, because independent audit disciplines and hence enhances disclosure credibility. Committing to higher audit fees (a...
Persistent link: https://www.econbiz.de/10013133398