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Impact of board independence on the quality of community disclosures in annual reports
Yekini, Kemi C.; Adelopo, Ismail; Andrikopoulos, Panagiotis - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 4, pp. 249-267
Persistent link: https://www.econbiz.de/10011436402
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A new measure of disclosure quality : the level of disaggregation of accounting data in annual reports
Chen, Shuping; Miao, Bin; Shevlin, Terry - In: Journal of accounting research 53 (2015) 5, pp. 1017-1054
Persistent link: https://www.econbiz.de/10011410711
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Climate change and financial market efficiency
Liesen, Andrea - In: Business & society 54 (2015) 4, pp. 511-539
Persistent link: https://www.econbiz.de/10011300806
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Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran
Salehi, Mahdi; Mirzaee, Mahin Ali; Yazdani, Mahdieh - In: International journal of law and management : IJLMA 59 (2017) 2, pp. 237-256
Persistent link: https://www.econbiz.de/10011703418
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Seeking legitimacy through CSR reporting : evidence from China
Dai, Narisa Tianjing; Du, Fei; Young, S. Mark; Tang, Guliang - In: Journal of management accounting research : JMAR 30 (2018) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10011906426
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Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran
Salehi, Mahdi; Ali Mirzaee, Mahin; Yazdani, Mahdieh - In: International Journal of Law and Management 59 (2017) 2, pp. 237-256
Purpose The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality. Design/methodology/approach Managers of 178 manufacturing companies...
Persistent link: https://www.econbiz.de/10014782162
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Human resource management and firm performance
Priyadharshini, S. K.; Kamalanabhan, T. J.; Madhumathi, R. - In: International journal of business innovation and research 9 (2015) 2, pp. 229-251
Persistent link: https://www.econbiz.de/10011507102
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LA IMPORTANCIA DE LA REPUTACIÓN EMPRESARIAL EN LA OBTENCIÓN DE VENTAJAS COMPETITIVAS SOSTENIBLES /
Martín de Castro, G.; Navas López, J.E. - In: Investigaciones Europeas de Dirección y Economía de … 12 (2006) 3, pp. 29-39
La creciente atención de la reputación empresarial por parte del mundo profesional y académico denota la importancia de la misma en la consecución de ventajas competitivas duraderas, y por consiguiente, en la creación de valor. En el presente artículo trataremos de argumentar el carácter...
Persistent link: https://www.econbiz.de/10010569095
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Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
Henselmann, Klaus; Klein, Martin; Maier, Christian - 2009
The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested.
Persistent link: https://www.econbiz.de/10010300003
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Quality of information disclosed in annual reports of listed companies in the Czech Republic
Čevela, David - In: European Financial and Accounting Journal 11 (2016) 2, pp. 21-36
This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...
Persistent link: https://www.econbiz.de/10011937446