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Planpublizität als zentrales Element alternativer Rechnungslegungsparadigmen
Hund, Stefan - 2004
Persistent link: https://www.econbiz.de/10002169859
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Assessment of quality of internet financial disclosures using a scoring system : a case of Polish stock issuers
Dyczkowska, Joanna - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 50-81
analysis the author claims that a company size is weakly but positively correlated with the quality of financial reporting … turn, to be weakly but negatively correlated with the quality of financial reporting disclosures. Research findings … financial disclosures. Disclosures of financial reporting information, financial ratios and total Internet financial disclosures …
Persistent link: https://www.econbiz.de/10010395937
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Managing the Narrative : Investor Relations Officers and Corporate Disclosure
Brown, Lawrence D. - 2018
Investor relations officers (IROs) play a central role in corporate communications with Wall Street. We survey 610 IROs at U.S. public companies and conduct 14 follow-up interviews to deepen our understanding of the role of IROs in corporate disclosure events. Three important themes emerge from...
Persistent link: https://www.econbiz.de/10012912077
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Managing the Narrative : Investor Relations Officers and Corporate Disclosure
Brown, Lawrence D. - 2018
Investor relations officers (IROs) play a central role in corporate communications with Wall Street. We survey 610 IROs at publicly traded U.S. companies and conduct 14 follow-up interviews to gain insights into the nature of their interactions with sell-side analysts and institutional...
Persistent link: https://www.econbiz.de/10012934441
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Behind Closed Doors : An Investigation of Investor Relations Officer Disclosures in Private Meetings with Investors
Asay, H. Scott; Clor-Proell, Shana; Durney, Michael T. - 2022
We examine how investor relations officers (IROs) approach disclosure decisions in private meetings with investors. In these settings, IROs face conflicting pressures to maintain a “level playing field” for all investors while also pleasing preferred investors. We experimentally test how...
Persistent link: https://www.econbiz.de/10014244877
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Investor Relations in Developing Country : A Disclosure Strategy
Zakimi Abdul Hamid, Fathilatul; Salleh, Suhaimi Md; … - 2003
The objective of this study is to investigate on the presence of IR information in the Malaysia public listed companies' web site. Secondly, it will examine the content of IR information published in the firms' web site. The sample of this study consists of 100 companies that are listed in Kuala...
Persistent link: https://www.econbiz.de/10014088787
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Disclosure outlets and corporate financial communication : a discussion of "managers" use of language across alternative disclosure outlets ; earnings press releases versus MD&A
Mayew, William J. - In: Contemporary accounting research : a journal of the … 29 (2012) 3, pp. 838-844
Persistent link: https://www.econbiz.de/10009681333
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The Influence of Firm-Specific Characteristics on the Extent of Voluntary Disclosure in XBRL : Empirical Analysis of SEC Filings
Kaya, Devrimi - 2014
eXtensible Business Reporting Language (XBRL) is an open standard for the electronic preparation and exchange of …
Persistent link: https://www.econbiz.de/10013068476
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Corporate Risk Disclosure : A Review
Sexena, Achintya Nath - 2019
This paper reviews empirical studies and professional literature on corporate risk disclosures. Empirical studies done from the perspective of economic theory with application of statistical techniques have been growing over the years in the field of corporate disclosures. The very concept of...
Persistent link: https://www.econbiz.de/10012892578
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Corporate Reporting under the U.S. Securities and Exchange Commission's Diversity Disclosure Rule : A Mixed-Methods Content Analysis
Dhir, Aaron A. - 2014
This is chapter 6 of Challenging Boardroom Homogeneity: Corporate Law, Governance, and Diversity (Cambridge University Press, forthcoming in 2015). In this chapter I investigate the disclosure-based approach to addressing diversity in corporate governance. In 2009, the United States Securities...
Persistent link: https://www.econbiz.de/10013048321