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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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The effects of financial reporting and disclosure on corporate investment : a review
Roychowdhury, Sugata; Shroff, Nemit; Verdi, Rodrigo S. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-27
Persistent link: https://www.econbiz.de/10012152682
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Information asymmetry and accounting restatement : NYSE-AMEX and NASDAQ evidence
Nguyen, Duong; Puri, Tribhuvan N. - In: Review of quantitative finance and accounting 43 (2014) 2, pp. 211-244
Persistent link: https://www.econbiz.de/10010490413
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Some recent advances in the theory of financial reporting and disclosures
Dye, Ronald A. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 39-54
Persistent link: https://www.econbiz.de/10011745907
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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
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …
Persistent link: https://www.econbiz.de/10013168881
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Does better CSR disclosure minimise the problem of asymmetric financial reporting? : the role of market supervision
Ho, Kung-Cheng; Xu, Xin; Shen, Xixi; Yu, Jinxin - In: Spanish journal of finance & accounting : the official … 53 (2024) 1, pp. 99-122
Persistent link: https://www.econbiz.de/10014511728
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Asymmetric investor materiality and the effects of disclosure
Doxey, Marcus M.; Hatfield, Richard C.; Rippy, Jordan A.; … - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 27-50
Persistent link: https://www.econbiz.de/10012293969
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Does financial statement comparability mitigate delayed trading volume before earnings announcements?
Kim, Junwoo; Kim, Robert; Kim, Sangwan - In: Journal of business research : JBR 107 (2020), pp. 62-75
Persistent link: https://www.econbiz.de/10012156719
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The impact of XBRL reporting on market efficiency
Cong, Yu; Hao, Jia; Zou, Lin - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 2, pp. 181-207
Persistent link: https://www.econbiz.de/10010474841
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Guiding through the fog : financial statement complexity and voluntary disclosure
Huay, Wayne; Samuels, Delphine; Taylor, Daniel J. - In: Journal of accounting & economics 62 (2016) 2/3, pp. 234-269
Persistent link: https://www.econbiz.de/10011622190