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Corporate governance reforms and voluntary disclosure : international evidence on management earnings forecasts
Liao, Chih-Hsien; San, Ziyao; Tsang, Albert - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015065737
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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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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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
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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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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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Managers' cultural background and disclosure attributes
Brochet, François; Miller, Gregory S.; Naranjo, Patricia; … - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 57-86
Persistent link: https://www.econbiz.de/10012029335
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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