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The external pressure, internal drive and voluntary carbon disclosure in China
Tang, Yongjun; Sun, Mingjia; Ma, Wenchao; Bai, Shixiu - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 14, pp. 3367-3382
Persistent link: https://www.econbiz.de/10012312749
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Voluntary carbon transparency : a substitute for or complement to financial transparency?
Luo, Le; Wu, Hongjun - In: Journal of international accounting research 18 (2019) 2, pp. 65-88
Persistent link: https://www.econbiz.de/10012212928
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Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
Jiang, Yan; Tang, Qingliang - In: Pacific accounting review 35 (2023) 4, pp. 534-561
Persistent link: https://www.econbiz.de/10014429775
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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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Political connections and voluntary disclosure : evidence from around the world
Hung, Mingyi; Kim, Yongtae; Li, Siqi - In: Journal of international business studies : JIBS ; an … 49 (2018) 3, pp. 272-302
Persistent link: https://www.econbiz.de/10011844499
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Effectiveness of complying with the disclosure requirements in Jordanian public shareholding companies, in accordance with international standards : from the point of view of publi...
Al-Hosban, Atallah Ahmad; Al-Beshtawi, Suleiman Hussein - In: International journal of economics and finance 6 (2014) 4, pp. 228-239
Persistent link: https://www.econbiz.de/10010348883
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A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.; Issa, Ayman - In: Corporate governance : international journal of … 23 (2023) 7, pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
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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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Does Highlighting Concrete Language in Disclosures Mitigate Home Bias?
Elliott, W. Brooke - 2012
In this study we use an experiment to examine whether home bias is caused, at least in part, by a psychological bias that can be reduced by highlighting concrete language in disclosures. Our results show that, when abstract language is highlighted in a prospectus, prospective investors are...
Persistent link: https://www.econbiz.de/10013105172
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Determinants of climate change disclosure practices of global hotel companies : application of institutional and stakeholder theories
De Grosbois, Danuta; Fennell, David A. - In: Tourism management : research, policies, practice 88 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013194241