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Investigating capital structure through IAS 1 : variations in disclosure and measurement
Elkins, Hamilton; Entwistle, Gary; Vaidyanathan, Ganesh; … - In: International journal of accounting and finance 7 (2017) 3, pp. 209-233
Persistent link: https://www.econbiz.de/10011881709
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A commentary on accounting standards and the disclosure problem : exploring a way forward
Elkins, Hamilton; Entwistle, Gary - In: Journal of international accounting auditing & taxation 33 (2018), pp. 79-89
Persistent link: https://www.econbiz.de/10011965356
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Transforming disclosures in annual reports
Shields, Hugh - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 5, pp. 173-174
Persistent link: https://www.econbiz.de/10010530078
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The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments
Hogdon, Christopher; Hughes, Susan B. - In: Journal of international accounting auditing & taxation 26 (2016), pp. 28-46
Persistent link: https://www.econbiz.de/10011486599
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Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10015065820