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Economic consequences of risk disclosures : evidence from crowdfunding
Madsen, Joshua M.; McMullin, Jeff L. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 331-363
Persistent link: https://www.econbiz.de/10012297273
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Corporate reporting on risks : evidence from Spanish companies
Rodríguez Domínguez, Luis; Noguera Gámez, Ligia Carolina - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 116-129
Persistent link: https://www.econbiz.de/10010527270
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Voluntary disclosure incentives : evidence from the municipal bond market
Cuny, Christine - In: Journal of accounting & economics 62 (2016) 1, pp. 87-102
Persistent link: https://www.econbiz.de/10011558869
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The impact of litigation risk on the strategic timing of management earnings forecasts
Jackson, Andrew B.; Gallery, Gerry; Balatbat, Maria C. A. - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 467-495
Persistent link: https://www.econbiz.de/10011402906
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Corporate governance, risk disclosure practices, and market liquidity : comparative evidence from the UK and Italy
Elshandidy, Tamer; Neri, Lorenzo - In: Corporate governance : an international review 23 (2015) 4, pp. 331-356
Persistent link: https://www.econbiz.de/10011406475
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Disclosure Strategies and Shareholder Litigation Risk
Furchtgott, Michael - 2015
Using a large set of restatement announcements and regulatory filings by U.S.-listed firms between 2003 and 2009, we find evidence that managers aim to reduce litigation risk by (1) bundling negative information, such as earnings restatements, with other public announcements, and (2) leaking...
Persistent link: https://www.econbiz.de/10013025521
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Beyond Risk : Voluntary Disclosure Under Ambiguity
Rava, Ariel - 2022
disclosure decisions. I confirm the well-known result that an increase in risk— uncertainty over outcomes—is associated with an … which risk impacts managers’ disclosure decisions have been extensively studied in the accounting literature, no extant … their voluntary disclosure decisions …
Persistent link: https://www.econbiz.de/10013289131
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Extreme uncertainty and forward-looking disclosure properties
Krause, Julia; Sellhorn, Thorsten; Ahmed, Kamran - In: Abacus : a journal of accounting, finance and business … 53 (2017) 2, pp. 240-272
Persistent link: https://www.econbiz.de/10011803430
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Does political uncertainty obfuscate narrative disclosure?
Mekhaimer, Mohamed; Soliman, Marwa; Zhang, Weining - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 367-394
Persistent link: https://www.econbiz.de/10014632063
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The interaction between mandatory and voluntary risk disclosure : a comparative study
Cordazzo, Michela; Papa, Marco; Rossi, Paola - In: Managerial auditing journal 32 (2017) 7, pp. 682-714
Persistent link: https://www.econbiz.de/10011799023