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Risk disclosure and firm value : evidence from the United Kingdom
Marta, Tache - In: Central European economic journal 8 (2021) 55, pp. 15-24
The International Accounting Standard Board (IASB) aimed to increase the decision usefulness of firms' risk disclosures …
Persistent link: https://www.econbiz.de/10012799135
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Disclosures on control over financial reporting : the reporting practice of banks listed on the Warsaw Stock Exchange
Gądecki, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 1, pp. 1-10
The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...
Persistent link: https://www.econbiz.de/10011393190
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Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...
Persistent link: https://www.econbiz.de/10012603984
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Conformity of annual reports to an integrated reporting framework : ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10012291878
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The quality of financial reporting in China : an examination from an accounting restatement perspective
Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196
This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …
Persistent link: https://www.econbiz.de/10011823764
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The moderating effect of political connection on the relationship between non-audit services and accounting quality : evidence from an emerging market
Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …
Persistent link: https://www.econbiz.de/10014500638
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The spillover effect of disclosure rules and materiality thresholds : evidence from profit warnings issued in Hong Kong market
Wang, Rencheng; Zhang, Yao - In: China journal of accounting research : CJAR 4 (2011) 1/2, pp. 63-80
Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve...
Persistent link: https://www.econbiz.de/10011823702
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Narrative reporting : state of the art and future challenges
Michelon, Giovanna; Trojanowski, Grzegorz; Sealy, Ruth - In: Accounting in Europe 19 (2022) 1, pp. 7-47
Persistent link: https://www.econbiz.de/10013177956
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Accounting, publicity and class conflict in Victorian Britain
Edwards, John Richard - In: Accounting and business research 52 (2022) 3, pp. 321-346
Persistent link: https://www.econbiz.de/10013362757
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Problems of disclosure of accounting information in the lists : financial speculation in companies
Al-jabali, Mah'd; Haider Mohammad Ali Bni Ata - In: International journal of economics and finance 6 (2014) 3, pp. 139-149
Persistent link: https://www.econbiz.de/10010350449