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Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
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Forward-looking disclosures in integrated reporting : evidence from Poland
Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981
Persistent link: https://www.econbiz.de/10012806243
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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European Accounting Associatio
Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10012256374
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The linguistic complexities of narrative accounting disclosure on financial statements : an analysis based on readability characteristics
Souza, João Antônio Salvador de; Rissatti, Jean Carlo; … - In: Research in international business and finance 48 (2019), pp. 59-74
Persistent link: https://www.econbiz.de/10012135843
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Director training and financial disclosure : Asian insights
Yasser, Qaiser Rafique; Abdullah Al Mamun; Rodrigs, Marcus - In: Contemporary economics 11 (2017) 2, pp. 145-160
We provide evidence regarding the relationship between director training programs and improved financial reporting. Director Training Programs (DTP) help directors better understand the specific context in which a firm operates, including its operations and environment; awareness of business...
Persistent link: https://www.econbiz.de/10011760367
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Some recent advances in the theory of financial reporting and disclosures
Dye, Ronald A. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 39-54
Persistent link: https://www.econbiz.de/10011745907
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Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures
Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10011595059
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Internet financial reporting and disclosure practices of publicly traded corporations : evidence from Sri Lanka
Kuruppu, Nirosh; Oyelere, Peter B.; Al Jabri, Hamdan - In: Accounting & taxation : AT 7 (2015) 1, pp. 75-91
Persistent link: https://www.econbiz.de/10011289154
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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 - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17
Persistent link: https://www.econbiz.de/10010337774