Similar Search Results

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095

Disclosure strategies among S&P 500 firms : evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases

Marques, Ana - In: The British accounting review : the journal of the … 42 (2010) 2, pp. 119-131

Persistent link: https://www.econbiz.de/10003985588

Increasing female participation on boards : effects on sustainability reporting

Buallay, Amina Mohammed; Hamdan, Reem; Barone, Elisabetta; … - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 111-124

Persistent link: https://www.econbiz.de/10012814345

Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure

De Villiers, Charl; Marques, Ana - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 167-195

Persistent link: https://www.econbiz.de/10011559405

The effects of compensation and board quality on non-GAAP disclosures in Europe

Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317

Persistent link: https://www.econbiz.de/10010128403

Impression management and non-GAAP disclosure in earnings announcements

Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479

Persistent link: https://www.econbiz.de/10011723404

Corporate social responsibility disclosure, dividend payments and firm value : relations and mediating effects

De Villiers, Charl; Ma, Diandian; Marques, Ana - In: Accounting and finance 64 (2024) 1, pp. 185-219

Persistent link: https://www.econbiz.de/10014537477