Narrow search
Showing 1 - 10 of 6,622
Cover Image
Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
Cover Image
The impact of shareholder litigation risk on income smoothing
Li, Yiwei; Song, Wei; Sun, Tingyu; Zhang, Qingjing - In: Review of quantitative finance and accounting 61 (2023) 4, pp. 1379-1413
Persistent link: https://www.econbiz.de/10014424371
Cover Image
The impact of litigation risk on the strategic timing of management earnings forecasts
Jackson, Andrew B.; Gallery, Gerry; Balatbat, Maria C. A. - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 467-495
Persistent link: https://www.econbiz.de/10011402906
Cover Image
Measuring securities litigation risk
Kim, Irene; Skinner, Douglas J. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 290-310
Persistent link: https://www.econbiz.de/10009512817
Cover Image
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
Cover Image
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
Cover Image
Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management : evidence from UK companies
Yasar, Alpaslan; Yalçın, Neriman - In: Cogent business & management 10 (2023) 3, pp. 1-18
Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...
Persistent link: https://www.econbiz.de/10014505929
Cover Image
Do more able managers provide better non-GAAP earnings?
Kim, Robert - In: Accounting and finance 63 (2023) 2, pp. 1983-2012
Persistent link: https://www.econbiz.de/10014302061
Cover Image
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388