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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'

Li, Xi - 2016

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

Persistent link: https://www.econbiz.de/10012994264

Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?

Alfaraih, Mishari M - 2012

This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information from an investor's perspective on Kuwait Stock Exchange (KSE). Based on the assumption that an increased focus on the informational needs of investors should increase the value...

Persistent link: https://www.econbiz.de/10013113790

The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups : Are Such Disclosures Incrementally Informative?

Clarkson, Peter - 2014

This study examines the impact of voluntary environmental disclosure on the cost of equity capital and firm value, and on the public perception about a firm's environmental performance. A salient feature of the study is that our analysis controls for corporate environmental performance using...

Persistent link: https://www.econbiz.de/10013069193

Informational Content and Assurance of Textual Disclosures : Evidence on Integrated Reporting

Caglio, Ariela - 2019

This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...

Persistent link: https://www.econbiz.de/10012860333

Voluntary fair value disclosures by bank holding companies : the role of sec dear CFO letters

Weiss, Renee; Shon, John - In: Accounting & taxation : AT 7 (2015) 1, pp. 21-37

Persistent link: https://www.econbiz.de/10011289166

Bischof, Jannis; Daske, Holger; Sextroh, Christoph - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 363-400

Persistent link: https://www.econbiz.de/10010378412

On the Relationship Between Analyst Reports and Corporate Disclosures : Exploring the Roles of Information Discovery and Interpretation

Chen, Xia - 2014

We examine the relationship between analyst research and corporate earnings announcements to explore the relative importance of information discovery versus interpretation of previously released information. Using equity market reaction to capture information content, we find that information...

Persistent link: https://www.econbiz.de/10013070458

Informational Foundations for the Macroeconomic Role of Aggregated Accounting Disclosures

Lind, Gary - 2020

I show that, consistent with theory, the volume of business transactions increases during good economic states relative to bad (Veldkamp 2005). As more transactions are aggregated in financial reports, the precision of the macroeconomic signal in aggregated accounting information increases, so...

Persistent link: https://www.econbiz.de/10012840255

Disclosure and the Cost of Capital : A Survey of the Theoretical Literature

Bertomeu, Jeremy - 2016

This article offers a survey of theoretical research on disclosure and the cost of capital. We summarize the current state of the literature and discuss the channels through which information affects the cost of capital. After giving an overview of asset pricing theory, we examine the rationale...

Persistent link: https://www.econbiz.de/10013005886

Financial Information Quality and Inflation Accounting Disclosure in Nigerian Cement Industry

Bello, Ahmad - 2010

Persistent link: https://www.econbiz.de/10013148881

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