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The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies
Alarussi, Ali Saleh Ahmed; Mustafa Mohd Hanefah; … - In: International journal of critical accounting : IJCA 5 (2013) 2, pp. 156-172
Persistent link: https://www.econbiz.de/10009789607
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Do managers increase tax disclosure when corporate tax avoidance is high?
Barros, Victor; Neves, João Carvalho das - In: International journal of accounting, auditing and … 16 (2020) 4, pp. 354-392
Persistent link: https://www.econbiz.de/10012594597
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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
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Disclosure outlets and corporate financial communication : a discussion of "managers" use of language across alternative disclosure outlets ; earnings press releases versus MD&A
Mayew, William J. - In: Contemporary accounting research : a journal of the … 29 (2012) 3, pp. 838-844
Persistent link: https://www.econbiz.de/10009681333
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Does corporate governance affect financial communication transparency? : empirical evidence in the Tunisian context
Saad, Maali Kachouri Ben; Jarboui, Anis - In: Cogent economics & finance 3 (2015) 1, pp. 1-15
The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...
Persistent link: https://www.econbiz.de/10011449899