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Corporate governance, integrated reporting and the use of credibility-enhancing mechanisms on integrated reports
Wang, Ruizhe; Zhou, Shan; Wang, Timothy - In: The European accounting review 29 (2020) 4, pp. 631-663
Persistent link: https://www.econbiz.de/10012263216
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Corporate Governance, Integrated Reporting and the Use of Credibility-Enhancing Mechanisms on Integrated Reports
Wang, Ruizhe - 2019
The International Integrated Reporting Council (IIRC) and the South African King III Report on Governance emphasize the … role of corporate governance in preparing a high-quality integrated report and establishing an appropriate credibility …
Persistent link: https://www.econbiz.de/10012900290
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Do firms practicing integrated reporting engage in less myopic behavior? : international evidence on opportunistic earnings management
Wu, Yi Ava; Zhou, Shan - In: Corporate governance : an international review 30 (2022) 3, pp. 290-310
Persistent link: https://www.econbiz.de/10013185409
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Do firms practicing integrated reporting engage in less myopic behavior? International evidence on opportunistic earnings management
Wu, Ava; Zhou, Shan - 2021
Manuscript Type: EmpiricalResearch Question/Issue: Earnings management is often perceived as a typical response to managers’ short-term objectives at the expense of long-term benefits. However, this is not aligned with the most recent development in corporate reportingintegrated reporting...
Persistent link: https://www.econbiz.de/10013217991