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Where does investor relations matter the most?
Brochet, François; Limbach, Peter; Bazhutov, Dmitry; … - 2020 - [Vers. 01/2020]
Using a panel of survey-based annual investor relations (IR) rankings of European companies, we provide evidence suggesting that the marginal benefit of IR is greater in countries with capital markets that are less outside-shareholder oriented. For firms located in these countries, we find that...
Persistent link: https://www.econbiz.de/10012150753
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The Informativeness of FIN 48 ‘Look-Forward’ Disclosures
Dunbar, Amy E. - 2010
benefits (UTBs) that are reasonably possible to occur within 12 months of the reporting date. According to paragraph 21(d), the …
Persistent link: https://www.econbiz.de/10013141477
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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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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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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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The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies
Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent business & management 10 (2023) 3, pp. 1-17
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better … more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional …
Persistent link: https://www.econbiz.de/10014506290
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Contractibility and Transparency of Financial Statement Information Prepared Under IFRS : Evidence from Debt Contracts Around IFRS Adoption
Ball, Ray - 2017
. Because IFRS adoption changed financial reporting in many ways simultaneously, it is difficult to trace the decline in …
Persistent link: https://www.econbiz.de/10012969874
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Contractibility and Transparency of Financial Statement Information Prepared under IFRS : Evidence from Debt Contracts around IFRS Adoption
Ball, Ray - 2015
. Because IFRS adoption changed financial reporting in many ways simultaneously, it is difficult to trace the decline in …
Persistent link: https://www.econbiz.de/10013035489
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Estimation and empirical properties of a firm-year measure of accounting conservatism
Khan, Mozaffar; Watts, Ross L. - 2009 - Rev.
We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. The results are consistent with the measure, C_Score, capturing...
Persistent link: https://www.econbiz.de/10003948735