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Making honest men of them : institutional investors, financial reporting, and the appointment of female directors to all-male boards
Lai, Karen M. Y.; Khedmati, Mehdi; Gul, Ferdinand A.; … - In: The journal of corporate finance : contracting, … 78 (2023), pp. 1-21
Persistent link: https://www.econbiz.de/10014251901
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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …
Persistent link: https://www.econbiz.de/10013532157
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Managerial ability and intellectual capital disclosure
Rajabalizadeh, Javad; Oradi, Javad - In: Asian review of accounting 30 (2022) 1, pp. 59-76
Persistent link: https://www.econbiz.de/10013164281
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Corporate Disclosure of Loans to Directors : Report of an Empirical Study
Ramsay, Ian - 2009
This paper reports the results of a study of disclosure of loans made by listed Australian companies to their directors. Thirty six percent of the surveyed companies disclosed outstanding loans to directors. The author explores the implications of the results of the study, noting that the...
Persistent link: https://www.econbiz.de/10013157963
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The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
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Beyond corporate governance reporting : the usefulness of information on board member profiles
Rossignoli, Francesca; Lionzo, Andrea; Buchetti, Bruno - In: Journal of management & governance 25 (2021) 1, pp. 27-60
Persistent link: https://www.econbiz.de/10012488530
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Board gender diversity and managerial obfuscation : evidence from the readability of narrative disclosure in 10-K reports
Nadeem, Muhammad - In: Journal of business ethics : JBE 179 (2022) 1, pp. 153-177
The readability of 10-K reports, in terms of linguistic complexity, determines the usefulness of information disclosure for stakeholders, particularly individual investors. Since investors largely depend on the financial communication in 10-K reports, firms have an ethical and legal...
Persistent link: https://www.econbiz.de/10013440084
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Busy audit committee directors and corporate narrative disclosure in Oman
Al Lawati, Hidaya; Sagitova, Roza; Sagitova, Roza - In: Review of accounting & finance 22 (2023) 3, pp. 374-398
Persistent link: https://www.econbiz.de/10014302219
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Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?
Albitar, Khaldoon; Abdoush, Tony; Hussainey, Khaled - In: International journal of finance & economics : IJFE 28 (2023) 4, pp. 3876-3890
Persistent link: https://www.econbiz.de/10014429198
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Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments
Ghosh, Al (Aloke) - 2019
According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement … financial reporting and auditing can generate valuable information in disciplining CEOs …
Persistent link: https://www.econbiz.de/10012868755