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Let's talk strategy : the impact of voluntary strategy disclosure on the cost of equity capital
Sieber, Tom; Weißenberger, Barbara E.; Oberdörster, … - In: Business research 7 (2014) 2, pp. 263-312
This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital. Such an impact is not obvious, as investors might consider strategy information as “cheap talk” and therefore ignore it. We analyze a sample of 100 German listed firms from...
Persistent link: https://www.econbiz.de/10010414246
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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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The communication of corporate social responsibility practices through social media channels
Testarmata, Silvia; Fortuna, Fabio; Ciaburri, Mirella - In: Corporate board : role, duties & composition; … 14 (2018) 1, pp. 34-49
Persistent link: https://www.econbiz.de/10012000357
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Who consumes firm disclosures? : evidence from earnings conference calls
Heinrichs, Anne; Park, Jihwon; Soltes, Eugene F. - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 205-231
Persistent link: https://www.econbiz.de/10012029382
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Social media to disseminate circular economy information : an empirical analysis on Twitter
L'Abate, Vitiana; Raimo, Nicola; Albergo, Francesco; … - In: Corporate social responsibility and environmental management 31 (2024) 1, pp. 528-539
Persistent link: https://www.econbiz.de/10014465325
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Measuring corporate human capital disclosures : lexicon, data, code, and research opportunities
Demers, Elizabeth; Wang, Victor Xiaoqi; Wu, Kean - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 2, pp. 163-186
Persistent link: https://www.econbiz.de/10014633225
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The monitoring role of the financial press around corporate announcements
Tsileponis, Nikolaos; Stathopoulos, Konstantinos; … - In: Accounting and business research 50 (2020) 6, pp. 539-573
Persistent link: https://www.econbiz.de/10012261301
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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
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Local CEOs, career concerns and voluntary disclosure
Hu, Yaqin - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 565-597
Persistent link: https://www.econbiz.de/10014304080
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Disclosure transparency and impression management : a textual analysis of board gender diversity disclosures in Canada
Ben Amar, Walid; Bujaki, Merridee; McConomy, Bruce J.; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1247-1265
Persistent link: https://www.econbiz.de/10013406984