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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …
Persistent link: https://www.econbiz.de/10013168881
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Problemy ekonomii i finansów na początku XXI wieku
Hajdys, Dagmara (ed.) - 2020 - Wydanie I
Persistent link: https://www.econbiz.de/10012601502
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Reporting on intellectual capital
Meer-Kooistra, Jeltje van der; Zijlstra, S. M. - 2001
Persistent link: https://www.econbiz.de/10001633451
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Bewertungs- und Entscheidungsrelevanz der Humankapitalberichterstattung : Eine experimentelle Analyse aus der Perspektive privater Anleger
Sterzel, Jeannine - 2011
Humankapital als zukunftsbezogenes Erfolgspotenzial wird zunehmend als Grundlage für die Generierung von nachhaltigen Wettbewerbsvorteilen und damit als bedeutender Werttreiber identifiziert. Durch die externe Berichterstattung über Humankapital wird Adressaten eine umfassendere Einschätzung...
Persistent link: https://www.econbiz.de/10014425270
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Choice of information sytems for decision and control problems
Chwolka, Anne - 1999
Persistent link: https://www.econbiz.de/10013385370
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Bewertungs- und Entscheidungsrelevanz der Humankapitalberichterstattung : eine experimentelle Analyse aus der Perspektive privater Anleger
Sterzel, Jeannine - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10008858216
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Herding on fundamental information : a comparative study
Galariotis, Emilios C.; Rong, Wu; Spyrou, Spyros I. - In: Journal of banking & finance 50 (2015), pp. 589-598
Persistent link: https://www.econbiz.de/10010510181
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Information risk and cost of equity : the role of stock price crash risk
Saleem, Sana; Usman, Muhammad - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 623-635
Persistent link: https://www.econbiz.de/10012692399
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Information Spillover of Bailouts
Kim, Hugh Hoikwang - 2018
This paper investigates the information spillover effect of government bailouts. Analyzing money market funds' dynamic enrollment status in the U.S. Treasury Temporary Guarantee Program in 2008, this paper finds that enrolled funds had overall positive fund flows, implying that the stability...
Persistent link: https://www.econbiz.de/10012938383