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The Informativeness of FIN 48 ‘Look-Forward’ Disclosures
Dunbar, Amy E. - 2010
FASB Interpretation No. 48 (FIN 48) requires firms to disclose a forecast of significant changes in unrecognized tax benefits (UTBs) that are reasonably possible to occur within 12 months of the reporting date. According to paragraph 21(d), the “look-forward” disclosure, a firm must disclose...
Persistent link: https://www.econbiz.de/10013141477
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Do enhanced derivative disclosures work? : an informational perspective
He, Guanming; Ren, Helen Mengbing; Taffler, Richard J. - In: The journal of futures markets 42 (2022) 1, pp. 24-60
Persistent link: https://www.econbiz.de/10012796294
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Information disclosure and vaccination externalities
Shi, Xinyan - In: International journal of economic theory 9 (2013) 3, pp. 229-243
Persistent link: https://www.econbiz.de/10009792517
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The social value of information with an endogenous public signal
Bayona, Anna - In: Economic theory : official journal of the Society for … 66 (2018) 4, pp. 1059-1087
Persistent link: https://www.econbiz.de/10012010941
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Information externalities among listed firms
Kim, Je Hyoung; Ljungqvist, Alexander - 2021
Persistent link: https://www.econbiz.de/10012815925
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Who wants consumers to be informed? : facilitating information disclosure in a distribution channel
Hao, Lin; Tan, Yong - In: Information systems research : ISR 30 (2019) 1, pp. 34-49
Persistent link: https://www.econbiz.de/10012036911
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Information acquisition and voluntary disclosure in an export-processing system
Gao, Long; Li, Zhaolin; Shou, Biying - In: Production and operations management : an international … 23 (2014) 5, pp. 802-816
Persistent link: https://www.econbiz.de/10010372388
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Impact of information disclosure on global supply chain greenwashing : is more information transparency always better?
Chen, Qi; Duan, Yongrui - In: Transportation research / E : an international journal 178 (2023), pp. 1-20
Persistent link: https://www.econbiz.de/10014437680
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The Determinants and Informativeness of Non-GAAP Revenue Disclosures
Campbell, John L. - 2020
Although much is known about non-GAAP earnings disclosures, little is known about other non-GAAP measures. Approximately one in five earnings announcements includes a non-GAAP revenue measure, and these disclosures have recently attracted SEC scrutiny. Because revenue, unlike earnings, is a...
Persistent link: https://www.econbiz.de/10012838337
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Regional social capital and non-GAAP earnings disclosure
Zadeh, Mohammad Hendijani - In: The European accounting review 33 (2024) 5, pp. 1813-1839
Persistent link: https://www.econbiz.de/10015197146