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Do Managers Convey Information via Voluntary Disclosure when GAAP Limits their Discretion?
Hribar, Paul - 2020
there is better external oversight, and weaker when managers have conflicting reporting objectives. A difference …
Persistent link: https://www.econbiz.de/10012850517
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Financial information disclosure
Nassreddine, Garoui - In: Cogent economics & finance 3 (2015) 1, pp. 1-9
The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential...
Persistent link: https://www.econbiz.de/10011449663
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Do Information Releases Increase or Decrease Information Asymmetry? New Evidence from Analyst Forecast Announcements
Amiram, Dan - 2016
We use analyst earnings forecasts as a setting to examine a fundamental question concerning the effect of a public information release on announcement-period information asymmetry. Prior literature documents an announcement-period increase in information asymmetry for earnings announcements and...
Persistent link: https://www.econbiz.de/10013007946
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The Effect of Investor Inattention on Voluntary Disclosure
Basu, Riddha - 2020
We employ a quasi-natural experiment to examine the effect of investor inattention on firms' voluntary disclosure. While prior research focuses on when managers make mandatory disclosures within a given quarter, we examine whether investor inattention influences what managers voluntarily...
Persistent link: https://www.econbiz.de/10012853451
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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