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Mandatory and voluntary disclosures of Serbian listed companies: Achieved level and some recommendation for improving their relevance
Denčić-Mihajlov, Ksenija; Spasić, Dejan - In: International Journal of Business and Economic Sciences … 9 (2016) 1, pp. 27-38
Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in …
Persistent link: https://www.econbiz.de/10011516745
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Assessing the effects of directive 2014/95/EU on nonfinancial information reporting: Evidence from Italian and Spanish listed companies
Posadas, Stefanía Carolina; Tarquinio, Lara - In: Administrative Sciences 11 (2021) 3, pp. 1-28
This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies,...
Persistent link: https://www.econbiz.de/10014332886
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Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
Tiron-Tudor, Adriana; Nistor, Cristina Silvia; … - In: Amfiteatru Economic Journal 21 (2019) 52, pp. 590-606
This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...
Persistent link: https://www.econbiz.de/10014461866
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Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
Henselmann, Klaus; Klein, Martin; Maier, Christian - 2009
The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested.
Persistent link: https://www.econbiz.de/10010300003
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Quality of information disclosed in annual reports of listed companies in the Czech Republic
Čevela, David - In: European Financial and Accounting Journal 11 (2016) 2, pp. 21-36
This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...
Persistent link: https://www.econbiz.de/10011937446
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Green Funds and Environmental Disclosure Quality
Dormann, Katharina - In: Junior Management Science (JUMS) 8 (2023) 3, pp. 772-797
I study the association between the selection of a company by a green fund and its environmental disclosure quality. Based on fund holding and environmental disclosure data of companies in the EU between 2017 and 2021 I conduct a descriptive as well as an empirical analysis. I investigate...
Persistent link: https://www.econbiz.de/10014528965
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Creative accounting determination and financial reporting quality: The integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of Open Innovation: Technology, Market, and … 8 (2022) 1, pp. 1-15
prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and … creative accounting determinants is linked to the aspects of transparency and disclosure. Lastly, the results present … concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and …
Persistent link: https://www.econbiz.de/10014329541
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Assessing the decision usefulness of integrated reports of Namibian listed companies
Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-15
want their transparency disclosures to be viewed as "informative" by their significant stakeholders, thus improving the …
Persistent link: https://www.econbiz.de/10014332584
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
Persistent link: https://www.econbiz.de/10010392330
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Investment certificates under German taxation: Benefit or burden for structured products' performance?
Scholz, Peter; Walther, Ursula - 2010
Despite their impressive market success, investment certificates' benefits are puzzling from both a theoretical and an empirical viewpoint. Previous research analyzed portfoliotheoretical issues, mispricing patterns, and counterparty risk. This work highlights the impact of taxation, which has...
Persistent link: https://www.econbiz.de/10010301716