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Intellectual capital reporting, leadership and strategic change
Slack, Richard; Munz, Matthias - In: Journal of applied accounting research 17 (2016) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10011459594
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On the stewardship value of soft managerial reports
Şabac, Florin; Tian, Jie Joyce - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1683-1706
Persistent link: https://www.econbiz.de/10011337659
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Uncertainty about managers' reporting objectives and investors' response to earnings reports : evidence from the 2006 executive compensation disclosures
Ferri, Fabrizio; Zheng, Ronghuo; Zou, Yuan - In: Journal of accounting & economics 66 (2018) 2/3, pp. 339-365
Persistent link: https://www.econbiz.de/10011948730
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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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CEO career concerns in early tenure and corporate social responsibility reporting
Chen, Long; Liao, Chih-Hsien; Tsang, Albert; Yu, Li - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1545-1575
Persistent link: https://www.econbiz.de/10014456780
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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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The Presentation Arrangements of Pro Forma Earnings Disclosures : Managerial Incentives and Market Responses
Wang, Guannan - 2018
Different from prior studies which discussed the relationship between GAAP and pro forma earnings from the informativeness perspective, this study presents a detailed discussion about the importance of presentation arrangements of pro forma disclosures. The results show that managers are able to...
Persistent link: https://www.econbiz.de/10012938421
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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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Readability of narrative disclosures in 10-K reports : does managerial ability matter?
Hasan, Mostafa Monzur - In: The European accounting review 29 (2020) 1, pp. 147-168
Persistent link: https://www.econbiz.de/10012195465
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Uncertainty in Managers’ Reporting Objectives and Investors’ Response to Earnings Reports : Evidence from the 2006 Executive Compensation Disclosures
Ferri, Fabrizio - 2018
(ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer … investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and …
Persistent link: https://www.econbiz.de/10012934868