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Do specialized board committees impact the transparency of corporate political disclosure? : evidence from S&P 500 companies
DeBoskey, David G.; Luo, Yan; Wang, Jeff J. - In: Research in accounting regulation 30 (2018) 1, pp. 8-19
Persistent link: https://www.econbiz.de/10011916340
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The value of firms' voluntary commitment to improve transparency : the case of special segments on Euronext
Kim, Abby - In: The journal of corporate finance : contracting, … 25 (2014), pp. 342-359
Persistent link: https://www.econbiz.de/10010366959
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Internal ratings and bank opacity : evidence from analysts' forecasts
Bruno, Brunella; Marino, Immacolata; Nocera, Giacomo - In: Journal of financial intermediation 56 (2023), pp. 1-14
Persistent link: https://www.econbiz.de/10014477445
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Executive remuneration and the limits of disclosure as an instrument of corporate governance
Harvey, Charles; Maclean, Mairi; Price, Michael - In: Critical perspectives on accounting : an international … 69 (2020), pp. 1-20
Persistent link: https://www.econbiz.de/10012286098
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Information complementarities and the dynamics of transparency shock spillovers
Banerjee, Shantanu; Dasgupta, Sudipto; Shi, Rui; Yan, Jiali - 2021
Persistent link: https://www.econbiz.de/10012415150
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Does tax return disclosure affect information asymmetry among investors?
Wu, Yuchen - 2021 - This draft: September 2021
Tax return information is often complex and difficult to interpret. Whether its public availability benefits unsophisticated users remains an empirical question. This study examines whether public disclosure of tax return information affects information asymmetry among more- and less-...
Persistent link: https://www.econbiz.de/10012622845
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Financial disclosure and market transparency with costly information processing
Di Maggio, Marco; Pagano, Marco - In: Review of finance : journal of the European Finance … 22 (2018) 1, pp. 116-153
Persistent link: https://www.econbiz.de/10011990209
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Repercussion of financial distress and corporate disclosure on the valuation of non-financial firms in India
Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh; … - In: Future Business Journal 9 (2023), pp. 1-19
degraded image and value of the companies. Transparency and disclosure involve disclosing the operational as well as the … on the effects of Financial Distress (FD) and Transparency and Disclosure (T&D) on the value of non-financial firms … found. However, Transparency and Disclosure (T&D) have no significant impact on the firm's valuation. We also find evidence …
Persistent link: https://www.econbiz.de/10014381897
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The transition to IFRS: disclosures by Portuguese listed companies
Lopes, Patricia Teixeira; Viana, Rui Couto - Faculdade de Economia, Universidade do Porto - 2008
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies. We found a high degree of variability among the disclosure...
Persistent link: https://www.econbiz.de/10005059534
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Textual analysis and international financial reporting : large sample evidence
Lang, Mark H.; Stice-Lawrence, Lorien - In: Journal of accounting & economics 60 (2015) 2/3, pp. 110-135
Persistent link: https://www.econbiz.de/10011438641