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What shapes internet financial reporting in Africa? : exploring firm V country factors
Ramdhony, Dineshwar; Mooneeapen, Oren; Bakerally, Ajmal - In: Corporate resilience : risk, sustainability and future …, (pp. 151-172). 2023
Persistent link: https://www.econbiz.de/10014431246
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Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices
Haque, Shamima; Deegan, Craig; Inglis, Robert - In: Accounting and business research : a research quarterly … 46 (2016) 6, pp. 620-664
Persistent link: https://www.econbiz.de/10011601120
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Contextual factors in social and environmental accounting disclosure models
Elsakit, Omer; Worthington, Andrew Charles - In: Economic and financial modeling of markets, …, (pp. 161-183). 2014
Persistent link: https://www.econbiz.de/10010437670
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State regulation's significant impact on corporate governance practices, earnings management, and disclosure
Daniel, Shirley J.; Cieslewicz, Joshua K.; Pearson, … - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 2, pp. 105-124
Persistent link: https://www.econbiz.de/10009508174
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Corporate governance and anti-corruption disclosure
Previtali, Pietro; Cerchiello, Paola - In: Corporate governance : international journal of … 23 (2023) 6, pp. 1217-1232
Persistent link: https://www.econbiz.de/10014338702
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Identifying ultimate beneficial owners : a risk-based approach to improving the transparency of international financial flows
Crama, Yves; Hübner, Georges; LeRuth, Luc; Renneboog, Luc - 2021 - Revised version
Persistent link: https://www.econbiz.de/10012631107
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International variations in ESG disclosure : do cross-listed companies care more?
Yu, Ellen Pei-yi; Van Luu, Bac - In: International review of financial analysis 75 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012804063
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Determinants of Goodwill Impairment : International Evidence
Glaum, Martin - 2015
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...
Persistent link: https://www.econbiz.de/10013022446
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National culture and internal control disclosures : a cross-country analysis
Hooghiemstra, Reggy; Hermes, Niels; Emanuels, Jim - In: Corporate governance : an international review 23 (2015) 4, pp. 357-377
Persistent link: https://www.econbiz.de/10011406484
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Wirtschaftsprüfung und Unternehmensüberwachung : Festschrift für Prof. Dr. Dr. h.c. Wolfgang Lück
Wollmert, Peter (contributor); Lück, Wolfgang (honouree) - 2003
Persistent link: https://www.econbiz.de/10001769264