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Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
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Comparing internet financial reporting practices : Indonesia, Malaysia, Singapore, Japan and Australia
Almilia, Luciana Spica - In: International journal of business information systems : … 20 (2015) 4, pp. 477-495
Persistent link: https://www.econbiz.de/10011448134
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Disclosure of non-current tangible assets information in private sector entities financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies : open access journal 9 (2021) 2, pp. 1-64
The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non … is created. Based on the national accounting standards’ legal requirements, the original checklists were structured, and …
Persistent link: https://www.econbiz.de/10012548179
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Forward-looking disclosures in integrated reporting : evidence from Poland
Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981
Persistent link: https://www.econbiz.de/10012806243
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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Competition, proprietary costs of financial reporting, and financial statement comparability
Imhof, Michael; Seavey, Scott E.; Watanabe, Olena V. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 114-142
Persistent link: https://www.econbiz.de/10012794265
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
, the category “credit risk”, forms with a total of 13 elements by far the largest category. Furthermore, for comparison … than 50 per cent of the expected disclosures of the respective authorities are fulfilled. Only parts of the credit risk …
Persistent link: https://www.econbiz.de/10012795250
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The impact of corporate governance mechanisms on financial reporting transparency
Kohansal, Samin; Rostami, Shoeyb; Rostami, Zeynap - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 25-33
Persistent link: https://www.econbiz.de/10011792390
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Do Type II subsequent events impair financial reporting quality?
Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M.; … - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 97-123
Persistent link: https://www.econbiz.de/10012421489
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The dark side of transparency in developing countries : the link between financial reporting practices and corruption
Liu, Tingting; Liu, Yu; Ullah, Barkat; Wei, Zuobao; Xu, … - In: The journal of corporate finance : contracting, … 66 (2021), pp. 1-23
Persistent link: https://www.econbiz.de/10012514691