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Late for a very important date : financial reporting and audit implications of late 10-K filings

Cao, Jian; Chen, Feng; Higgs, Julia L. - In: Review of accounting studies 21 (2016) 2, pp. 633-671

Persistent link: https://www.econbiz.de/10011488277

The business case for integrated reporting : insights from leading practitioners, regulators, and academics

Burke, Jenna J.; Clark, Cynthia E. - In: Business horizons 59 (2016) 3, pp. 273-283

Persistent link: https://www.econbiz.de/10011488371

The tone of business model disclosure : an impression management analysis of the integrated reports

Melloni, Gaia; Stacchezzini, Riccardo; Lai, Alessandro - In: Journal of management & governance 20 (2016) 2, pp. 295-320

Persistent link: https://www.econbiz.de/10011497826

Content analysis of board reports on corporate governance, internal controls and risk management : evidence from France

Mandzila, Eustache Ebondo Wa; Zéghal, Daniel - In: The journal of applied business research 32 (2016) 3, pp. 637-648

Persistent link: https://www.econbiz.de/10011500782

Does recent academic research support changes to audit reporting standards?

Bédard, Jean; Coram, Paul; Espahbodi, Reza; Mock, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 255-275

Persistent link: https://www.econbiz.de/10011508343

Is forward-looking financial disclosure really informative? : evidence from UK narrative statements

Hassanein, Ahmed; Hussainey, Khaled - In: International review of financial analysis 41 (2015), pp. 52-61

Persistent link: https://www.econbiz.de/10011508575

Biodiversity and local government: a reporting and accountability perspective

Barut, Meropy; Raar, Jean; Azim, Mohammad I. - In: Managerial auditing journal 31 (2016) 2, pp. 197-227

Persistent link: https://www.econbiz.de/10011509434

How are corporate disclosures related to the cost of capital? : the fundamental role of information asymmetry

Cuadrado-Ballesteros, Beatriz; Garcia-Sanchez, Isabel-Maria - In: Management decision : MD 54 (2016) 7, pp. 1669-1701

Persistent link: https://www.econbiz.de/10011523381

The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies

Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...

Persistent link: https://www.econbiz.de/10011526922

The quality of business model disclosure in the "integrated report" of European adopters

Lai, Alessandro; Melloni, Gaia; Stacchezzini, Riccardo - In: Il ruolo dell'azienda nell'economia : esiste un modello …, (pp. 195-204). 2015

Persistent link: https://www.econbiz.de/10011350663