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A transparency disclosure index measuring disclosures : Chinese listed companies
Cheung, Stephen Y. L.; Jiang, Pingyu; Tan, Weiqiang - In: Journal of accounting and public policy 29 (2010) 3, pp. 259-280
Persistent link: https://www.econbiz.de/10003988381
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Measuring Readability in Financial Disclosures
Loughran, Tim - 2013
Defining and measuring readability in the context of financial disclosures becomes important with the increasing use of textual analysis and the SEC's plain English initiative. We propose defining readability as the effective communication of valuation relevant information. The Fog Index — the...
Persistent link: https://www.econbiz.de/10013092479
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Measuring credit risk using qualitative disclosure
Donovan, John; Jennings, Jared; Koharki, Kevin; Lee, Joshua - In: Review of accounting studies 26 (2021) 2, pp. 815-863
Persistent link: https://www.econbiz.de/10012549069
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A valid and reliable scale for measuring middle managers' trustworthiness in continuous improvement
Lleó, Alvaro; Ruiz-Palomino, P.; Viles, E.; … - In: International journal of production economics 242 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012695897
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Measuring Disclosure Using 8-K Filings
He, Jing - 2020
We construct four voluntary disclosure and two mandatory disclosure measures for 260,880 firm-quarters from 2005 … through 2016 using 8K data. The first voluntary disclosure measure is the count of 8Ks, a proxy used in prior studies. The … second and third voluntary disclosure measures are the count and word count of the 8K items that are classified as voluntary …
Persistent link: https://www.econbiz.de/10012849848
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Credibility of Environmental Issues in Non-Financial Mandatory Disclosure : Measurement and Determinants
Balluchi, Federica; Lazzini, Arianna; Torelli, Riccardo - 2021
contribute to the research fields related to the quality of social and environmental disclosure and corporate legitimacy by … scientific contributions related to the proposal of a detailed model for the measurement of social and environmental reporting …
Persistent link: https://www.econbiz.de/10014089706
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Corporate financial disclosure measurement in the empirical accounting literature : a review article
Hassan, Omaima A. G.; Marston, Claire - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950006-1-1950006-54
Persistent link: https://www.econbiz.de/10012108736
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A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK
Wei, Ting Ling; Davey, Howard; Coy, David - In: Journal of applied accounting research 9 (2008) 1, pp. 29-51
Persistent link: https://www.econbiz.de/10003933606
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Measuring qualitative information in capital markets research : comparison of alternative methodologies to measure disclosure tone
Henry, Elaine; Leone, Andrew J. - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 153-178
Persistent link: https://www.econbiz.de/10011482713
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Is the Readability of Corporate Textual Disclosures Measurable?
Badawy, Hebatallah Abd El Salam - 2019
disclosure. The purpose of the review is to document the increasing trend in the number of studies depending on these indices … purposes they were developed for, they might suffer several deficiencies when used in the financial disclosure field …
Persistent link: https://www.econbiz.de/10012898916