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Non-financial reporting & corporate governance : explaining American divergence & its implications for disclosure reform

Ho, Virginia Harper - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-29

Persistent link: https://www.econbiz.de/10012306631

The integration of corporate governance in corporate social responsibility disclosures

Kolk, Ans; Pinkse, Jonatan - In: Corporate social responsibility and environmental management 17 (2010) 1, pp. 15-26

Persistent link: https://www.econbiz.de/10003938080

Disclosure, reporting, and derivative actions : empowering shareholders in Southeast Asia

Low, Chee Keong - In: Reforming corporate governance in Southeast Asia : …, (pp. 38-50). 2005

Persistent link: https://www.econbiz.de/10003049636

Reporting Incentives, Ownership Concentration by the Largest Outside Shareholder, and Reported Goodwill Impairment Losses

Abdul Majid, Jamaliah - 2015

This paper examines the determinants of reported goodwill impairment losses by Malaysian listed companies from 2006 to 2010. The results show managers' reporting incentives are significantly associated with the reported impairment losses. The results also show that the effect of “big bath”...

Persistent link: https://www.econbiz.de/10013018757

Reporting to Shareholder or Responsible to Stakeholder : Multifaceted Effects of Mandatory Disclosure

Cheng, Ruiyang; Cumming, Douglas J.; Tong, Li; Zhou, Sili - 2022

This study examines the impact of information environment in capital markets on a firm’s stakeholder paradigm. We integrate research on time horizons with stakeholder theory to unravel both the choice between shareholder diagram and stakeholder diagram, and the choice between generic and...

Persistent link: https://www.econbiz.de/10013294715