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Value-Relevant Disclosures (Value Reporting): Conceptual Framework and Evidence from German Listed Companies
Schultze, Wolfgang - Universität <Augsburg> / Lehrstuhl für … - 2005
The objective of this paper is threefold. First we develop a comprehensive framework for value-relevant disclosures (Value Reporting) to serve as the theoretical background for BusinessReporting in order to give guidance for preparers and standard setters in their task to structure...
Persistent link: https://www.econbiz.de/10005858505
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Improving management reporting and decision making to drive excellence
Hübinette, Lars - In: Journal of corporate treasury management : the official … 2 (2008/09) 1, pp. 56-61
Persistent link: https://www.econbiz.de/10003772966
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Positive and negative information transfers from management forecasts
Kim, Yongtae; Lacina, Michael; Park, Myung Seok - In: Journal of accounting research 46 (2008) 4, pp. 885-908
Persistent link: https://www.econbiz.de/10003838964
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Financial reporting of Brazilian subsidiaries to Swedish multinational parent companies : a field study
Fagerström, Arne; Hassel, Lars G.; Cunningham, Gary M. - In: Journal for international business and entrepreneurship … 4 (2009) 3, pp. 179-190
Persistent link: https://www.econbiz.de/10003919209
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Assessing the perceptions of the quality of reported earnings in Egypt
Kamel, Hany; Elbanna, Said - In: Managerial auditing journal 25 (2010) 1/2, pp. 32-52
Persistent link: https://www.econbiz.de/10003937306
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Ethics, diversity management, and financial reporting quality
Labelle, Réal; Gargouri, Rim Makni; Francoeur, Claude - In: Journal of business ethics : JOBE 93 (2010) 2, pp. 335-353
Persistent link: https://www.econbiz.de/10003971109
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A risk model to opine on internal control
Akresh, Abraham D. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 65-78
Persistent link: https://www.econbiz.de/10003976459
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Does silence speak? : an empirical analysis of disclosure choices during conference calls
Hollander, Stephan; Pronk, Maarten; Roelofsen, Erik - In: Journal of accounting research 48 (2010) 3, pp. 531-563
Persistent link: https://www.econbiz.de/10003977005
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The appeal of vague financial forecasts
Du, Ning; Budescu, David V.; Shelly, Marjorie K.; Omer, … - In: Organizational behavior and human decision processes : … 114 (2011) 2, pp. 179-189
Persistent link: https://www.econbiz.de/10008859203
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Ceo turnover around earnings restatements and fraud
Land, Judy K. - In: Pacific accounting review 22 (2010) 3, pp. 180-198
Persistent link: https://www.econbiz.de/10008798937