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Narrative disclosure quality and the timeliness of goodwill impairments
Iatridis, George; Pappas, Kostas; Walker, Martin - In: The British accounting review : the journal of the … 54 (2022) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10013209876
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Disclosure of R&D activities
Silva, Susana Maria Teixeira da; Morais, Ana Isabel … - In: Global business perspectives 1 (2013) 4, pp. 391-417
Persistent link: https://www.econbiz.de/10010230213
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17
Persistent link: https://www.econbiz.de/10010337774
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Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting
Wee, Marvin - 2012
We investigate the content, timing and relevance of firms' narrative disclosure about effects of IFRS adoption in … announcements to make complementary and earlier disclosure. We also find the discussion of IFRS impact in both media are value …
Persistent link: https://www.econbiz.de/10013114564
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Effects of IFRS, Analysts and ADR on Voluntary Disclosure of Brazilian Public Companies
Almeida, Jose Elias Feres de - 2017
This study examines the effects of the interactions among IFRS adoption, analyst coverage and cross-listings in the U … disclosure incentives among cross-listed firms from the IFRS pre-adoption period to post-adoption period. We also find that … analyst coverage has positive association with voluntary disclosure over IFRS adoption process, however the interaction …
Persistent link: https://www.econbiz.de/10012962573
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Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting
Wee, Marvin - 2014
We investigate the content, timing and relevance of firms' narrative disclosure about the effects of IFRS adoption in … performance is stronger, firms provide less discussion of the accounting effects of IFRS. We also find the discussion of IFRS …
Persistent link: https://www.econbiz.de/10013052208
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Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent business & management 8 (2021) 1, pp. 1-21
Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...
Persistent link: https://www.econbiz.de/10012628888
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Litigation-disclosure modifications in the 10-k : large-sample evidence
Li, Heather - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 437-452
Persistent link: https://www.econbiz.de/10014294247
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The trade-off between mandatory and voluntary disclosure : evidence from oil companies' risk reporting
Arena, Claudia; Bozzolan, Saverio; Imperatore, Claudia - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 986-1008
Persistent link: https://www.econbiz.de/10014382707
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Economic consequences of public disclosure
Hombach, Katharina Elisabeth - 2016
Persistent link: https://www.econbiz.de/10012015019