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The relationship between CSR disclosure and accounting conservatism : the role of state ownership

Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24

Persistent link: https://www.econbiz.de/10014301970

Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China

Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987

Persistent link: https://www.econbiz.de/10013190243

The reaction of analysts to management disclosures and firm characteristics : conservatism and corporate governance

Jeong, Kyunbeom - In: The journal of applied business research 32 (2016) 6, pp. 1629-1647

Persistent link: https://www.econbiz.de/10011627875

Risk Factor Disclosures and Accounting Conservatism

Wang, Victor X. - 2020

This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive … effect and the stimulative effect. On the one hand, RFDs may substitute for conservatism by revealing important information …

Persistent link: https://www.econbiz.de/10012850471

What factors lead companies to release intellectual capital disclosure? : evidence from Indonesian manufacturers

Nuzula, Nila Firdausi; Sri Mangesti, Rahayu; Wulandari, … - In: Cogent business & management 10 (2023) 2, pp. 1-21

The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014-2021. The article applied partial least squares and found that firm size and...

Persistent link: https://www.econbiz.de/10014503321

Institutional blockholders and voluntary disclosure

Ge, Xiaochi; Bilinski, Pawel; Kraft, Arthur - In: The European accounting review 30 (2021) 5, pp. 1013-1042

Persistent link: https://www.econbiz.de/10012653655

Common ownership and the (non-)transparency of institutional shareholdings : an EU-US comparison

Steuer, Sebastian - 2022

This paper compares the extent of common ownership in the US and the EU stock markets, with a particular focus on differences in the applicable ownership transparency requirements. Most empirical research on common ownership to date has focused on US issuers, largely relying on ownership data...

Persistent link: https://www.econbiz.de/10013288130

Executive compensation disclosure and private control benefits : a comparison of U.S. and Canadian dual class firms

Tinaikar, Surjit - In: Journal of international accounting auditing & taxation 29 (2017), pp. 32-51

Persistent link: https://www.econbiz.de/10011791478

Ownership concentration and its impact on transparency and disclosures of listed firms in BSE

Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh - In: Finance India : the quarterly journal of Indian … 36 (2022) 4, pp. 1339-1360

Persistent link: https://www.econbiz.de/10014340796

Hedge fund ownership and voluntary disclosure

Baik, Bok; Kim, Jin-Mo; Kim, Kyonghee; Patro, Sukesh - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 877-910

Persistent link: https://www.econbiz.de/10012233099

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