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Materiality disclosure and litigation risks : a Canadian perspective
Cox, Raymond A. K.; Ajit, D.; Donker, Han - In: International journal of disclosure and governance 11 (2014) 3, pp. 284-298
Persistent link: https://www.econbiz.de/10011311809
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Empirical study of compliance with international accounting standards (IAS-1) by stock exchange listed companies in Bahrain
Joshi, Prem Lal; Al-Mudhahki, Jawaher - In: Journal of financial management and analysis : … 26 (2013) 2, pp. 44-55
Persistent link: https://www.econbiz.de/10010422472
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Board structure and supplementary commentary on the primary financial statements
Tauringana, Venancio; Mangena, Musa - In: Journal of applied accounting research 15 (2014) 3, pp. 273-290
Persistent link: https://www.econbiz.de/10010430706
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The association between disclosures on control system over financial reporting and mechanisms of corporate governance : empirical evidence from Germany and Poland
Gad, Jacek - In: International journal of management and economics 56 (2020) 4, pp. 351-369
The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...
Persistent link: https://www.econbiz.de/10012395278
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Financial reporting quality : the case of Czech and German listed companies
Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243
Persistent link: https://www.econbiz.de/10012285463
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Corporate governance and financial reporting quality : preliminary evidence from Saudi Arabia
Al-Khonain, Sarah; Al-Adeem, Khalid Rasheed - In: Financial markets, institutions and risks : FMIR 4 (2020) 1, pp. 109-116
Persistent link: https://www.econbiz.de/10012295371
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Secret reserve accounting : a critical review of Bangladesh
Nisha, Nabila - In: International journal of accounting and finance 6 (2016) 4, pp. 255-277
Persistent link: https://www.econbiz.de/10011723041
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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Financial statements disclosure on Indonesian local government websites : a quest of its determinant(s)
Nor, Wahyudin; Hudaya, Muhammad; Novriyandana, Rifqi - In: Asian journal of accounting research 4 (2019) 1, pp. 112-128
Persistent link: https://www.econbiz.de/10012113427
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Impact of accounting measurement and disclosure of human resources on financial statements : an empirical study
El-Mousawi, Hasan Y.; Kanso, Hasan H. - In: International journal of economics and finance 11 (2019) 6, pp. 33-44
Persistent link: https://www.econbiz.de/10012040432