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How Informative are SOX 404 Reports?
Boritz, J. Efrim - 2014
This study experimentally examines a random sample of 50 SOX 404 reports issued between 2004 and 2009 to determine their informativeness, as represented by their readability measured by the Fog index and understandability measured by coding errors. We hypothesize that there has been no change in...
Persistent link: https://www.econbiz.de/10013060823
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Problemy ekonomii i finansów na początku XXI wieku
Hajdys, Dagmara (ed.) - 2020 - Wydanie I
Persistent link: https://www.econbiz.de/10012601502
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The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa; Schimperna, Federico; Paoloni, Paola; … - In: Journal of applied accounting research 23 (2022) 1, pp. 250-273
Persistent link: https://www.econbiz.de/10012990391
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Der Informationsgehalt von Optionspreisen während der Finanzkrise
In: Monatsbericht / Europäische Zentralbank (2011) 2, pp. 95-108
Persistent link: https://www.econbiz.de/10008934069
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Drucksache "Bild" - eine Marke und ihre Mägde : Die "Bild"-Darstellung der Griechenland- und Eurokrise 2010; eine Studie der Otto-Brenner-Stiftung
Arlt, Hans-Jürgen; Storz, Wolfgang - 2011
Persistent link: https://www.econbiz.de/10013438193
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Why "less is more" in non-financial reporting initiatives : concrete steps towards supporting sustainability
Tsagas, Georgina; Villiers, Charlotte - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-42
Persistent link: https://www.econbiz.de/10012306651
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Misuse of derivatives : considerations for internal control
Grima, Simon; Bezzina, Frank; Romānova, Inna - In: Contemporary issues in finance : current challenges …, (pp. 49-62). 2017
Persistent link: https://www.econbiz.de/10011577308
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Corporate governance and the information system : how a framework for IT governance supports ERM
Rubino, Michele; Vitolla, Filippo - In: Corporate governance : the international journal for … 14 (2014) 3, pp. 320-338
Persistent link: https://www.econbiz.de/10010393940
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Unabhängigkeit von deutschen Abschlussprüfern nach Verabschiedung des Sarbanes-Oxley-Acts
Ferlings, Josef; Lanfermann, Georg - In: Der Betrieb 55 (2002) 41, pp. 2117-2122
Persistent link: https://www.econbiz.de/10001701594
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Sarbanes-Oxley setzt Europa unter Reformdruck : Anpassung erzwingt mehr Finanzmarkttransparenz in der EU
Engelen, Klaus C. - In: Finanz-Betrieb : FB ; Zeitschrift für … 6 (2004) 10, pp. 690-697
Persistent link: https://www.econbiz.de/10002403040