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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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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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How does management voluntary disclosure behavior influence auditors' judgments?
Hillison, Sean M.; Vittori, Kamber D. - In: Journal of accounting research 62 (2024) 2, pp. 675-699
Persistent link: https://www.econbiz.de/10014541858
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Relative performance evaluation and strategic peer-harming disclosures
Bloomfield, Matthew J.; Heinle, Mirko S.; Timmermans, Oscar - In: Journal of accounting research 62 (2024) 3, pp. 877-933
Persistent link: https://www.econbiz.de/10014541870
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Innovation and financial disclosure
Chen, Hui; Liang, Pierre Jinghong; Petrov, Evgeny - In: Journal of accounting research 62 (2024) 3, pp. 935-979
Persistent link: https://www.econbiz.de/10014541873
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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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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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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