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XBRL adoption and cost of debt
Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 199-216
Persistent link: https://www.econbiz.de/10011305187
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Contrasting realities : corporate environmental disclosure and stakeholder-released information
Rodrigue, Michelle - In: Accounting, auditing & accountability journal 27 (2014) 1, pp. 119-149
Persistent link: https://www.econbiz.de/10010252218
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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
financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …
Persistent link: https://www.econbiz.de/10013168881
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Integrated Reporting and Information Asymmetry – Exploring Disclosure Quantity, Quality and Connectivity of the Capitals of Forbes Global 2000 Firms
Fuhrmann, Stephan - 2017
Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting …
Persistent link: https://www.econbiz.de/10012957042
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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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Voluntary disclosure, financial reporting quality and asymmetry information
Suharsono, Riyanto Setiawan; Nirwanto, Nazief; Zuhroh, Diana - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 1185-1194
Persistent link: https://www.econbiz.de/10012672230
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Synergy between accounting disclosures and forward-looking information in stock prices
Arya, Anil; Mittendorf, Brian; Ramanan, Ram N. V. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10011674054
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Does XBRL adoption imporve information asymmetry? : evidence from Taiwan public companies
Tzu-Yi, F.; Lin, Fengyi; Shih-Hsuan, C.; Kwo-Liang, C. - In: Inventi impact: international trade (2016) 4, pp. 214-224
Persistent link: https://www.econbiz.de/10011684490
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Integrated reporting : an exploratory study of French companies
Albertini, Elisabeth - In: Journal of management & governance 23 (2019) 2, pp. 513-535
Persistent link: https://www.econbiz.de/10012098939
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Integrated reporting and stakeholder engagement : the effect on information asymmetry
García-Sánchez, Isabel-María; Noguera-Gámez, Ligia - In: Corporate social responsibility and environmental management 24 (2017) 5, pp. 395-413
Persistent link: https://www.econbiz.de/10011825535