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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures
Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810
Persistent link: https://www.econbiz.de/10014327593
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Bilanzkultur und Bilanzpolitik in den USA und in Deutschland : Einflüsse auf die Bilanzpolitik börsennotierter Unternehmen
Heintges, Sebastian - 1996
Persistent link: https://www.econbiz.de/10013420722
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Voluntary disclosure, manipulation and real effects
Beyer, Anne; Guttman, Ilan - 2011
We study a model in which managers' disclosure and investment decisions are both endogenous and managers can manipulate their voluntary reports through (suboptimal) investment, financing or operating decisions. Managers are privately informed about the value of their firm and have incentives to...
Persistent link: https://www.econbiz.de/10009506622
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Internet financial reporting and disclosure practices of publicly traded corporations : evidence from Sri Lanka
Kuruppu, Nirosh; Oyelere, Peter B.; Al Jabri, Hamdan - In: Accounting & taxation : AT 7 (2015) 1, pp. 75-91
Persistent link: https://www.econbiz.de/10011289154
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Signaling through corporate accountability reporting
Lys, Thomas; Naughton, James P.; Wang, Clare - In: Journal of accounting & economics 60 (2015) 1, pp. 56-72
Persistent link: https://www.econbiz.de/10011372774
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Are earnings announced early of higher quality?
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
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Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
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Internal control information disclosure quality, agency cost and earnings management : based on the empirical data from 2011 to 2013
Ying, Yunchao - In: Modern economy 7 (2016) 1, pp. 64-70
Persistent link: https://www.econbiz.de/10011547989