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Intellectual capital disclosure in integrated reports : the effect on firm value
Salvi, Antonio; Vitolla, Filippo; Giakoumelou, Anastasia; … - In: Technological forecasting & social change : an … 160 (2020), pp. 1-8
Persistent link: https://www.econbiz.de/10012523134
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GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40
Persistent link: https://www.econbiz.de/10013326301
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Voluntary Disclosure vs. Mandatory Disclosure : The Case of IFRS Introduction on European Firms
de La Bruslerie, Hubert - 2015
introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …. The level of voluntary disclosure and earnings forecasts by analysts are endogenous and exhibit a complex two …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …
Persistent link: https://www.econbiz.de/10013037166
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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The effects of financial reporting and disclosure on corporate investment : a review
Roychowdhury, Sugata; Shroff, Nemit; Verdi, Rodrigo S. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-27
Persistent link: https://www.econbiz.de/10012152682
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Extensions in Accounting Disclosure
Bedford, Norton M. - 1973
Persistent link: https://www.econbiz.de/10000587989
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The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona; Gromis di Trana, Melchiorre; … - In: Journal of applied accounting research 23 (2022) 1, pp. 274-300
Persistent link: https://www.econbiz.de/10012990393
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Strategic accounting disclosure
Stocken, Phillip C. - 2012
Persistent link: https://www.econbiz.de/10010127977
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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Meta-synthesis of fair value accounting effects
Uzma, Shigufta Hena - In: International journal of critical accounting : IJCA 9 (2017) 2, pp. 119-139
Persistent link: https://www.econbiz.de/10011806216