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Effect of financial reporting quality on sustainability information disclosure

Martínez-Ferrero, Jennifer; Garcia-Sanchez, Isabel M.; … - In: Corporate social responsibility and environmental management 22 (2015) 1, pp. 45-64

Persistent link: https://www.econbiz.de/10011296351

Situational and organizational influences on transparency following financial restatements

Guerber, A. J.; Anand, Vikas - In: Cogent business & management 6 (2019), pp. 1-22

This study explores the influence of situational and organizational factors on transparency regarding financial restatements. It is predicted that situational factors related to the severity of a restatement will influence transparency about the event and that an organization’s stakeholder...

Persistent link: https://www.econbiz.de/10012113872

CSR reporting : a review of the Pakistani aviation industry

Kemp, Linzi J.; Vinke, Jeannette - In: South Asian journal of global business research : … 1 (2012) 2, pp. 276-292

Persistent link: https://www.econbiz.de/10009663429

Do the IFRS promote corporate social responsibility reporting? : evidence from IFRS convergence in India

Weerathunga, Prageeth Roshan; Chen, Xiaofang; … - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-19

Persistent link: https://www.econbiz.de/10012421946

Can CSR disclosure protect firm reputation during financial restatements?

Zhang, Lu; Shan, Yuan George; Chang, Millicent - In: Journal of business ethics : JBE 173 (2021) 1, pp. 157-184

Persistent link: https://www.econbiz.de/10012618134

CSR restatements : mischief or mistake?

Bachmann, Rebecca L.; Spiropoulos, Helen - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 21-50

Persistent link: https://www.econbiz.de/10014431571

Professional financial statement users' perceived value of carbon accounting disclosures and decision context

Coram, Paul; Potter, Brad; Soderstrom, Naomi Siegel - In: Meditari accountancy research 31 (2023) 4, pp. 887-911

Persistent link: https://www.econbiz.de/10014362597

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

The effect of CSR disclosure to firm value with earning management as moderating variable: case study of non-financing firms listed at Indonesia Stock Exchange

Tandry, Agatha Yosephine; Setiawati, Lulu; Setiawan, Evelyn - In: International journal of trade and global markets 7 (2014) 3, pp. 190-204

Persistent link: https://www.econbiz.de/10010530845

Assessing the actual stage of social and environmental reporting of the companies listed at Bucharest Stock Exchange

Turturea, Mihaela - In: Journal of accounting & management information systems … 15 (2016) 1, pp. 90-111

, leverage, industry and CSR disclosures. The results achieved show that there is a concern among Romanian listed companies to … include environmental and social disclosures in their reporting practices during 2001-2014 analyzed period, a significant …

Persistent link: https://www.econbiz.de/10011516647

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