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Does XBRL adoption imporve information asymmetry? : evidence from Taiwan public companies

Tzu-Yi, F.; Lin, Fengyi; Shih-Hsuan, C.; Kwo-Liang, C. - In: Inventi impact: international trade (2016) 4, pp. 214-224

Persistent link: https://www.econbiz.de/10011684490

Integrated reporting : an exploratory study of French companies

Albertini, Elisabeth - In: Journal of management & governance 23 (2019) 2, pp. 513-535

Persistent link: https://www.econbiz.de/10012098939

Integrated reporting and stakeholder engagement : the effect on information asymmetry

García-Sánchez, Isabel-María; Noguera-Gámez, Ligia - In: Corporate social responsibility and environmental management 24 (2017) 5, pp. 395-413

Persistent link: https://www.econbiz.de/10011825535

Mandatory corporate social responsibility (CSR) reporting and financial reporting quality : evidence from a quasi-natural experiment

Wang, Xue; Cao, Feng; Ye, Kangtao - In: Journal of business ethics : JOBE 152 (2018) 1, pp. 253-274

Persistent link: https://www.econbiz.de/10011926889

Der Nutzen der Extensible Business Reporting Language im Rahmen der externen Unternehmensberichterstattung : eine theoretisch und empirisch fundierte Analyse

Müller, Ludwig - 2017

Die Extensible Business Reporting Language (XBRL) ist eine Auszeichnungssprache für Daten der externen …The Extensible Business Reporting Language (XBRL) is a markup language which enables companies to easily generate … realized benefit of XBRL-based corporate reporting. From a theoretical viewpoint XBRL enables investors and other stakeholders …

Persistent link: https://www.econbiz.de/10011796159

Extended auditor reporting and private information disclosure

Kläs, Elisabeth Pauline; Ratzinger-Sakel, Nicole V. S.; … - In: Three essays on corporate disclosure, (pp. 42-76). 2018

Persistent link: https://www.econbiz.de/10011901206

The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies

Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent business & management 10 (2023) 3, pp. 1-17

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better … more critical for sustainability reporting than financial reporting because sustainability reporting is primarily optional …

Persistent link: https://www.econbiz.de/10014506290

Does integrated report quality matter for supplier financing?

Bose, Sudipta; Hossain, Amir - In: Journal of international accounting research 23 (2024) 2, pp. 1-31

Persistent link: https://www.econbiz.de/10014631947

How are corporate disclosures related to the cost of capital? : the fundamental role of information asymmetry

Cuadrado-Ballesteros, Beatriz; Garcia-Sanchez, Isabel-Maria - In: Management decision : MD 54 (2016) 7, pp. 1669-1701

Persistent link: https://www.econbiz.de/10011523381

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Billings, Bruce K. - 2018

Khan and Watts (2009) develop a firm-year measure of conditional conservatism, labeled C_Score, that builds on the Basu (1997) asymmetric timeliness (AT) measure. However, recent research documents an asymmetric relation between lagged earnings and current returns, indicative of bias in the Basu...

Persistent link: https://www.econbiz.de/10012912364