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Extensions in Accounting Disclosure
Bedford, Norton M. - 1973
Persistent link: https://www.econbiz.de/10000587989
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Mandatory accounting disclosure by small private companies
Arruñada, Benito - 2008
Persistent link: https://www.econbiz.de/10008663223
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Managing continuous disclosure : Australian evidence
Mayorga, Diane - In: Accounting, auditing & accountability journal 26 (2013) 7, pp. 1135-1169
Persistent link: https://www.econbiz.de/10010200812
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The information content of mandatory risk factor disclosures in corporate filings
Campbell, John L.; Chen, Hsinchun; Dhaliwal, Dan S.; … - In: Review of accounting studies 19 (2014) 1, pp. 396-455
Persistent link: https://www.econbiz.de/10010347369
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Research on accounting information disclosure of the NEEQ market
Li, Fengfang - In: Modern economy 6 (2015) 9, pp. 1018-1022
Persistent link: https://www.econbiz.de/10011441193
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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The Pitfalls of Streamlined Foreign Account Disclosures
McCarthy, Sharon L. - 2020
Persistent link: https://www.econbiz.de/10012836754
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Detecting False Accounts in Intermediated Voluntary Disclosure
Callery, Patrick J. - 2020
Intermediated voluntary disclosure is a rapidly diffusing practice that addresses broad stakeholder demand for credible information transparency on corporate policies and performance along dimensions of societal interest. Building upon substantial literatures on proprietary disclosure, research...
Persistent link: https://www.econbiz.de/10012843871
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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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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 … mitigate informational problems arising from accounting complexity. Using the metadata in XBRL filings, we construct measures … of accounting complexity that map directly to the mandated standards applied in firms' financial statement filings. We …
Persistent link: https://www.econbiz.de/10012851695