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The JOBS act and information uncertainty in IPO firms
Barth, Mary E.; Landsman, Wayne R.; Taylor, Daniel J. - 2014
This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty in IPO firms. The JOBS Act creates a new category of issuer, the Emerging Growth Company (EGC), and exempts EGCs from several disclosures required for non-EGCs. Our findings are...
Persistent link: https://www.econbiz.de/10011523682
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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
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Accounting, publicity and class conflict in Victorian Britain
Edwards, John Richard - In: Accounting and business research 52 (2022) 3, pp. 321-346
Persistent link: https://www.econbiz.de/10013362757
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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Does relationship lending require opaque ( and conservative) financial reporting?
Bigus, Jochen; Hakenes, Hendrik - 2014
Persistent link: https://www.econbiz.de/10010363552
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Textual analysis and international financial reporting : large sample evidence
Lang, Mark H.; Stice-Lawrence, Lorien - In: Journal of accounting & economics 60 (2015) 2/3, pp. 110-135
Persistent link: https://www.econbiz.de/10011438641
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Research on accounting information disclosure of the NEEQ market
Li, Fengfang - In: Modern economy 6 (2015) 9, pp. 1018-1022
Persistent link: https://www.econbiz.de/10011441193
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Financial reporting and market efficiency with extrapolative investors
Bianchi, Milo; Jehiel, Philippe - In: Journal of economic theory 157 (2015), pp. 842-878
Persistent link: https://www.econbiz.de/10011525352
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Institutional determinants of IR disclosure quality
Fasan, Marco; Marcon, Carlo; Mio, Chiara - In: Integrated reporting : a new accounting disclosure, (pp. 181-203). 2016
Persistent link: https://www.econbiz.de/10011528844