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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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The value of mandatory certification : a real effects perspective
Jiang, Xu; Xin, Baohua; Xiong, Yan - In: Journal of accounting research 61 (2023) 1, pp. 377-413
Persistent link: https://www.econbiz.de/10014308326
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Transmission effects of ESG disclosure regulations through bank lending networks
Wang, Lynn Linghuan - In: Journal of accounting research 61 (2023) 3, pp. 935-978
Persistent link: https://www.econbiz.de/10014308426
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The structure of voluntary disclosure narratives : evidence from tone dispersion
Allee, Kristian D.; DeAngelis, Matthew D. - In: Journal of accounting research 53 (2015) 2, pp. 241-274
Persistent link: https://www.econbiz.de/10011281979
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The evolving disclosure landscape : how changes in technology, the media, and capital markets are affecting disclosure
Miller, Gregory S.; Skinner, Douglas J. - In: Journal of accounting research 53 (2015) 2, pp. 221-239
Persistent link: https://www.econbiz.de/10011281981
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Segment disclosure transparency and internal capital market efficiency : evidence from SFAS No. 131
Cho, Young Jun - In: Journal of accounting research 53 (2015) 4, pp. 669-723
Persistent link: https://www.econbiz.de/10011373227
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Lobbying and uniform disclosure regulation
Friedman, Henry L.; Heinle, Mirko S. - In: Journal of accounting research 54 (2016) 3, pp. 863-893
Persistent link: https://www.econbiz.de/10011500083
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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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Do mandatory disclosure requirements for private firms increase the propensity of going public?
Aghamolla, Cyrus; Thakor, Richard T. - In: Journal of accounting research 60 (2022) 3, pp. 755-804
Persistent link: https://www.econbiz.de/10013191188
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Discussion of do control effectiveness disclosures require SOX 404(b) internal control audits?
McVay, Sarah - In: Journal of accounting research 49 (2011) 2, pp. 449-456
Persistent link: https://www.econbiz.de/10009126087