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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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Corporate governance and risk reporting in South Africa : a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods
Ntim, Collins G.; Lindop, Sarah; Thomas, Dennis A. - In: International review of financial analysis 30 (2013), pp. 363-383
Persistent link: https://www.econbiz.de/10010461543
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Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?
Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17
Persistent link: https://www.econbiz.de/10011580728
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Developing the narrative risk disclosure measurement
Ibrahim, Awad Elsayed Awad; Hussainey, Khaled - In: International review of financial analysis 64 (2019), pp. 126-144
Persistent link: https://www.econbiz.de/10012208370
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What does corporate sustainability reporting imply to auditors? : Evidence from going-concern opinions and discretionary accruals
Tuo, Ling; Han, Shipeng; Rezaee, Zabihollah; Yu, Ji - In: International journal of accounting and information … 31 (2023) 3, pp. 478-503
Persistent link: https://www.econbiz.de/10014316620
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Corporate risk disclosure and key audit matters : the egocentric theory
Elmarzouky, Mahmoud; Hussainey, Khaled; Abdelfattah, Tarek - In: International journal of accounting and information … 30 (2022) 2, pp. 230-251
Persistent link: https://www.econbiz.de/10013343300