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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

Persistent link: https://www.econbiz.de/10010250808

Reporting practice, impression management and company performance : a longitudinal and comparative analysis of water leakage disclosure

Cooper, Stuart M.; Slack, Richard - In: Accounting and business research : a research quarterly … 45 (2015) 6/7, pp. 801-840

Persistent link: https://www.econbiz.de/10011416545

Non-financial reporting & corporate governance : explaining American divergence & its implications for disclosure reform

Ho, Virginia Harper - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-29

Persistent link: https://www.econbiz.de/10012306631

Determinants and consequences of corporate social responsibility disclosure : a survey of extant literature

Ali, Waris; Bekiros, Stelios; Hussain, Nazim; Khan, … - In: Journal of economic surveys 38 (2024) 3, pp. 793-822

Persistent link: https://www.econbiz.de/10014562932

Corporate governance perspective on environmental reporting : literature review and future research agenda

Aluchna, Maria; Roszkowska-Menkes, Maria; Khan, Sana Akbar - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 1550-1577

Persistent link: https://www.econbiz.de/10014531033

Narrative reporting : state of the art and future challenges

Michelon, Giovanna; Trojanowski, Grzegorz; Sealy, Ruth - In: Accounting in Europe 19 (2022) 1, pp. 7-47

Persistent link: https://www.econbiz.de/10013177956

Research on corporate risk reporting : current trends and future avenues

Mazumder, Mohammed Mehadi Masud; Dewan Mahboob Hossain - In: Journal of Asian finance, economics and business : JAFEB 5 (2018) 1, pp. 29-41

Persistent link: https://www.econbiz.de/10011917818

Are narratives in the corporate annual report influenced by firm attributes?

Mishra, Lokanath; Haldar, P. K. - In: International journal of business excellence : IJBEX 28 (2022) 3, pp. 314-331

Persistent link: https://www.econbiz.de/10014234680

Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for...

Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012

Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of such studies is they pool MFs when drawing inferences about a specific motive. By ignoring the heterogeneous rationales managers have to issue MFs, pooling could lead to biased...

Persistent link: https://www.econbiz.de/10009571504

The disclose or abstain incentive to issue management guidance

Li, Edward; Wasley, Charles E.; Zimmerman, Jerold L. - 2014

Prior research generally argues that managers issue management earnings forecasts (MFs) to secure capital market benefits (i.e., reduce information asymmetry between managers and investors to lower a firm's cost of capital), to reduce the firm's litigation costs, or to allow managers to trade...

Persistent link: https://www.econbiz.de/10010483058

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