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Srivastava, Rajendra P.; Liu, Qi - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 97-101

Persistent link: https://www.econbiz.de/10009565355

Special section: Special issue of JIS on XBRL

Srivastava, Rajendra P. (contributor); Liu, Qi (contributor) - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 97-205

Persistent link: https://www.econbiz.de/10009565357

Archiving, Keeping Records and Financial Accounting Documents

Dumitru, Aurelia - 2016

The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account...

Persistent link: https://www.econbiz.de/10012998223

Global Accounting Standards, Financial Statement Comparability, and the Cost of Capital

Huang, Yong - 2020

This paper studies how financial statement comparability affects the cost of capital and investor welfare. We show that the cost of capital decreases with comparability if and only if the quality of accounting standards is sufficiently high, thus supporting the relative importance of...

Persistent link: https://www.econbiz.de/10012846301

Firm Incentives, Institutional Complexity and the Quality of 'Harmonized' Accounting Numbers

Isidro, Helena - 2012

In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in … international reporting standards. We develop an approach of cross-country comparisons allowing for differences between firms within … quality. We find that financial reporting quality increases in the presence of strong monitoring mechanisms by means of …

Persistent link: https://www.econbiz.de/10013106794

Comparative analysis of the contribution to the United Nations Sustainable Development Goals through non-financial information disclosed by IBEX 35 companies

Calvo-Centeno, Esperanza; Gragera-Pizarro, Enrique; … - In: Financial internet quarterly 18 (2022) 1, pp. 16-30

The purpose of this research is to examine the non-financial key performance indicators contem- plated in Directive 2014/95/EU through the prism of the Sustainable Development Goals (SDGs). To do this, the presence of the indicators contemplated in the United Nations 2030 Agenda in the...

Persistent link: https://www.econbiz.de/10013252619

Optimal vs satisfactory transparency : the impact of global macroeconomic fluctuations on corporate competitiveness

Oxelheim, Lars - 2018

Being able to separate temporary global macroeconomic influences - caused by fluctuations in exchange rates, interest rates and inflation - from intrinsic performance - related to a superior product, production process or management - is crucial to the assessment of the development of a firm’s...

Persistent link: https://www.econbiz.de/10011952135