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The pros and cons of regulating corporate reporting : a critical review of the arguments

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Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"

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International accounting standards and accounting quality

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The tone of business model disclosure : an impression management analysis of the integrated reports

Melloni, Gaia; Stacchezzini, Riccardo; Lai, Alessandro - In: Journal of management & governance 20 (2016) 2, pp. 295-320

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Narrative disclosure quality and the timeliness of goodwill impairments

Iatridis, George; Pappas, Kostas; Walker, Martin - In: The British accounting review : the journal of the … 54 (2022) 2, pp. 1-24

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Integrated reporting : is it the last piece of the accounting disclosure puzzle?

Pavlopoulos, Athanasios; Magnis, Chris; Iatridis, George - In: Journal of multinational financial management 41 (2017), pp. 23-46

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The quality of business model disclosure in the "integrated report" of European adopters

Lai, Alessandro; Melloni, Gaia; Stacchezzini, Riccardo - In: Il ruolo dell'azienda nell'economia : esiste un modello …, (pp. 195-204). 2015

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Integrated reporting : an accounting disclosure tool for high quality financial reporting

Pavlopoulos, Athanasios; Magnis, Chris; Iatridis, George - In: Research in international business and finance 49 (2019), pp. 13-40

Persistent link: https://www.econbiz.de/10012135986

The Pros and Cons of Regulating Corporate Reporting : A Critical Review of the Arguments

Bushman, Robert M.; Landsman, Wayne R. - 2017

In this paper, we distil essential insights about the regulation of financial reporting from the academic literature. The key objective is to synthesize extant theory to provide a basis for evaluating implications of pressures on the regulation of financial accounting following the recent...

Persistent link: https://www.econbiz.de/10014196880

Goodwill impairment disclosure and integrated reporting : evidence on credit ratings and earnings manipulation

Pavlopoulos, Athanasios; Iatridis, George - In: International journal of banking, accounting and … 13 (2023) 3, pp. 341-387

Persistent link: https://www.econbiz.de/10014232293