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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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YouTube sustainability reporting : empirical evidence from Eurozone-listed companies
Bonsón-Ponte, Enrique; Bednárová, Michaela - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 35-50
Persistent link: https://www.econbiz.de/10011414814
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Does IT outsourcing affect the accuracy and speed of financial disclosures? : evidence from preparer-side XBRL filing decisions
Cong, Yu; Omar, Ayishat; Sun, Huey-lian - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 2, pp. 45-61
Persistent link: https://www.econbiz.de/10012129099
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Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880