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The Perceived Credibility of Forward-Looking Performance Disclosures
Athanasakou, Vasiliki E. - 2013
We investigate the credibility of forward-looking performance disclosures (FLPDs) in the narrative sections of annual reports, as perceived by investors. Our proxy for these disclosures is an index of statements about future performance. We find that companies issue more FLPDs when raising debt...
Persistent link: https://www.econbiz.de/10013072674
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Corporate environmental disclosure, corporate governance and earnings management
Sun, Nan; Salama, Aly; Hussainey, Khaled; Habbash, Murya - In: Managerial auditing journal 25 (2010) 7, pp. 679-700
Persistent link: https://www.econbiz.de/10003997172
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Disclosure and dividend signalling when sustained earnings growth declines
Hussainey, Khaled; Aal-Eisa, Jinan - In: Managerial auditing journal 24 (2009) 5, pp. 445-454
Persistent link: https://www.econbiz.de/10009523871
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Accruals quality vis-á-vis disclosure quality : substitutes or complements?
Mousselli, Sulaiman; Jaafar, Aziz; Hussainey, Khaled - In: The British accounting review : the journal of the … 44 (2012) 1, pp. 36-46
Persistent link: https://www.econbiz.de/10009524035
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The impact of board and audit committee characteristics on voluntary disclosure : a meta-analysis
Samaha, Khaled; Khlif, Hichem; Hussainey, Khaled - In: Journal of international accounting auditing & taxation 24 (2015), pp. 13-28
Persistent link: https://www.econbiz.de/10011284243
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Disclosure quality in Tunisian annual reports
Chakroun, Raïda; Hussainey, Khaled - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 58-80
Persistent link: https://www.econbiz.de/10011338466
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The determinants of social accountability disclosure : evidence from Islamic banks around the world
El-Halaby, Sherif; Hussainey, Khaled - In: International journal of business 20 (2015) 3, pp. 202-223
Persistent link: https://www.econbiz.de/10011339770
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Does financial crisis affect financial reporting of good news and bad news?
Ressas, Mohammad Said; Hussainey, Khaled - In: International journal of accounting, auditing and … 10 (2014) 4, pp. 410-429
Persistent link: https://www.econbiz.de/10011343863
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An empirical study of the determinants of UK oil and gas voluntary disclosures
MacChlery, Stuart; Kouhy, Reza; Paisey, Catriona; … - In: Applied economics 47 (2015) 52/54, pp. 5917-5931
Persistent link: https://www.econbiz.de/10011348815
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The value relevance of risk disclosure in annual reports : evidence from MENA emerging markets
Moumen, Néjia; Ben Othman, Hakim; Hussainey, Khaled - In: Research in international business and finance 34 (2015), pp. 177-204
Persistent link: https://www.econbiz.de/10011326181