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Factors influencing corporate environmental disclosures

Wegener, Matt; Elayan, Fayez A.; Felton, Sandra; Li, Jingyu - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 1, pp. 53-73

Persistent link: https://www.econbiz.de/10009757764

The Market Response to Mandatory Disclosure of Payments to Foreign Governments under the Extractive Sector Transparency Measures Act

Elayan, Fayez A.; Pacharn, Parunchana; Li, Jennifer; … - 2021

This paper examines the equity market response to mandated disclosures made according to the Extractive Sector Transparency Measures Act (ESTMA). Using a sample of 1,559 company-year-country filings from 937 extractive firms between 2016 and 2018, we find that ESTMA disclosures are associated...

Persistent link: https://www.econbiz.de/10013241996

To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes-Oxley Act

Brown, Kareen E.; Elayan, Fayez A.; Li, Jingyu; … - In: Research in accounting regulation 28 (2016) 2, pp. 86-95

Persistent link: https://www.econbiz.de/10011624527

The market response to mandatory conflict mineral disclosures

Elayan, Fayez A.; Brown, Kareen; Li, Jingyu; Chen, Shawna - In: Journal of business ethics : JBE 169 (2021) 1, pp. 13-42

Persistent link: https://www.econbiz.de/10012436675

The market response to mandatory disclosure of payments to foreign governments

Elayan, Fayez A.; Pacharn, Parunchana; Li, Jingyu; … - In: The British accounting review : the journal of the … 55 (2023) 6, pp. 1-21

Persistent link: https://www.econbiz.de/10014458960