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Are lengthy and boilerplate risk factor disclosures inadequate? : an examination of judicial and regulatory assessments of risk factor language
Cazier, Richard A.; McMullin, Jeff L.; Treu, John S. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 131-155
Persistent link: https://www.econbiz.de/10012626583
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Economic consequences of corporate governance disclosure : evidence from the 2006 SEC regulation on related-party transactions
Hope, Ole-Kristian; Lu, Haihao - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 263-290
Persistent link: https://www.econbiz.de/10012297253
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Real effects of private country-by-country disclosure
De Simone, Lisa; Olbert, Marcel - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 201-232
Persistent link: https://www.econbiz.de/10013499107
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Simplifying complex disclosures : evidence from disclosure regulation in the mortgage markets
Kielty, Patrick D.; Wang, K. Philip; Weng, Diana L. - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 191-216
Persistent link: https://www.econbiz.de/10014340467
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Fracking disclosure, collateral value, and the mortgage market
Sinha, Kirti - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 427-454
Persistent link: https://www.econbiz.de/10013419040
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Does enhanced disclosure really reduce agency costs? : evidence from the diversion of corporate resources
Huang, Pinghsun; Zhang, Yan - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 199-229
Persistent link: https://www.econbiz.de/10009506452
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The effect of market transparency on corporate disclosure : evidence from the observability of bond prices and trading
Rickmann, Georg A. - In: The accounting review : a publication of the American … 97 (2022) 4, pp. 371-397
Persistent link: https://www.econbiz.de/10013384496
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Consequences of GAAP disclosure regulation : evidence from municipal debt issues
Baber, William R.; Gore, Angela K. - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 565-591
Persistent link: https://www.econbiz.de/10003730115
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Legal liability coverage and voluntary disclosure
Wynn, Jinyoung Park - In: The accounting review : a publication of the American … 83 (2008) 6, pp. 1639-1669
Persistent link: https://www.econbiz.de/10003806495
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Pre-empting disclosure? : firms' decisions prior to FIN No. 48
Blouin, Jennifer L.; Gleason, Cristi A.; Mills, Lillian F. - In: The accounting review : a publication of the American … 85 (2010) 3, pp. 791-815
Persistent link: https://www.econbiz.de/10003988304