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Financial Reporting Quality and Sustainability Information Disclosure in Brazil
Salvador de Souza, João Antônio - 2019
and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and …
Persistent link: https://www.econbiz.de/10012863082
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Assessment of quality of internet financial disclosures using a scoring system : a case of Polish stock issuers
Dyczkowska, Joanna - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 50-81
analysis the author claims that a company size is weakly but positively correlated with the quality of financial reporting … turn, to be weakly but negatively correlated with the quality of financial reporting disclosures. Research findings … financial disclosures. Disclosures of financial reporting information, financial ratios and total Internet financial disclosures …
Persistent link: https://www.econbiz.de/10010395937
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Investor Relations in Developing Country : A Disclosure Strategy
Zakimi Abdul Hamid, Fathilatul; Salleh, Suhaimi Md; … - 2003
The objective of this study is to investigate on the presence of IR information in the Malaysia public listed companies' web site. Secondly, it will examine the content of IR information published in the firms' web site. The sample of this study consists of 100 companies that are listed in Kuala...
Persistent link: https://www.econbiz.de/10014088787
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Negativity bias in investors' reactions to board of directors' risk oversight disclosure
Suh, Ikseon; Ugrin, Joseph - In: Advances in accounting behavioral research 18 (2015), pp. 33-68
Persistent link: https://www.econbiz.de/10011393120
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Auditor materiality disclosures and investor trust : how to address conditional risks of disclosure mandates
Festa, Mackenzie M.; Jones, Megan M.; Witz, Patrick D. - In: Behavioral research in accounting 36 (2024) 2, pp. 47-70
Persistent link: https://www.econbiz.de/10015083678
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Corporate Risk Disclosure : A Review
Sexena, Achintya Nath - 2019
This paper reviews empirical studies and professional literature on corporate risk disclosures. Empirical studies done from the perspective of economic theory with application of statistical techniques have been growing over the years in the field of corporate disclosures. The very concept of...
Persistent link: https://www.econbiz.de/10012892578
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Disclosure of non-current tangible assets information in private sector entities financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies : open access journal 9 (2021) 2, pp. 1-64
The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality....
Persistent link: https://www.econbiz.de/10012548179
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Disclosure of non-current tangible assets information in local government financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta - In: Economies : open access journal 7 (2019) 4/116, pp. 1-25
information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …
Persistent link: https://www.econbiz.de/10012132101
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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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Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
Brown, Nerissa C. - 2020
We examine whether the complexity of mandatory accounting disclosures prompts managers to voluntarily disclose adjusted measures of actual earnings performance. We also explore whether this disclosure practice reflects attempts to obfuscate or to mitigate informational problems arising from...
Persistent link: https://www.econbiz.de/10012851695