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The effects of executive compensation and outside monitoring on firms' pre-repurchase disclosure behavior and post-repurchase performance
Chen, Sheng-syan; Chou, Robin K.; Lee, Yun-Chi - In: Review of quantitative finance and accounting 54 (2020) 1, pp. 111-158
Persistent link: https://www.econbiz.de/10012232831
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On the signal realization set in contracting with information disclosure
Terstiege, Stefan - In: Economics letters 163 (2018), pp. 83-86
Persistent link: https://www.econbiz.de/10011982956
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Institutional ownership, peer pressure, and voluntary disclosures
Lin, Yupeng; Mao, Ying; Wang, Zheng - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 283-308
Persistent link: https://www.econbiz.de/10011906626
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Transparency in state debt disclosure
Zhao, Bo; Wang, Wen - 2017 - This version: October 2017
We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total...
Persistent link: https://www.econbiz.de/10011764587
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Institutional investors and voluntary disclosure and transparency : the case of Egypt
El-Diftar, Doaa; Jones, E.; Ragheb, Mohamed; Soliman, … - In: Corporate governance : the international journal for … 17 (2017) 1, pp. 134-151
Persistent link: https://www.econbiz.de/10011635191
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The determinants of risk disclosure by banking institutions : evidence from Bangladesh
Nahar, Shamsun; Azim, Mohammad; Jubb, Christine - In: Asian review of accounting 24 (2016) 4, pp. 426-444
Persistent link: https://www.econbiz.de/10011641829
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How do industry peers influence individual firms' voluntary disclosure strategies?
Tuo, Ling; Yu, Ji; Zhang, Yu - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 911-956
Persistent link: https://www.econbiz.de/10012233103
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Relative performance evaluation and strategic peer-harming disclosures
Bloomfield, Matthew J.; Heinle, Mirko S.; Timmermans, Oscar - In: Journal of accounting research 62 (2024) 3, pp. 877-933
Persistent link: https://www.econbiz.de/10014541870
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Trust and Disclosure Transparency in Financial Reporting of Government Agencies
Allee, Kristian D. - 2019
This study examines the impact of trust on disclosure transparency in financial reporting of government agencies. Using unique data from Korean central government agencies for the period of 2011-2015, we provide evidence that trust enhances government agencies' financial disclosure transparency....
Persistent link: https://www.econbiz.de/10012863952
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The role of executive risk-taking incentives in voluntary disclosure accuracy
Baginski, Stephen P.; Campbell, John L.; Moon, James R.; … - In: Journal of financial reporting : a publication of the … 7 (2022) 1, pp. 25-47
Persistent link: https://www.econbiz.de/10013417021