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The role of users' engagement in shaping financial reporting : should activists target accounting more?
García Osma, Beatriz; Grande-Herrera, Cristina - In: Accounting and business research 51 (2021) 5, pp. 511-544
Persistent link: https://www.econbiz.de/10012624076
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The Decision Usefulness of Additional Fair Value Disclosures : One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs
Herrmann, Theresa - 2019
, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair …, investors have varying information needs that are strongly linked to the development of a firm’s key asset. Contents Financial … Reporting for Capital Market Participants Differences in Information Needs and Usage by Capital Providers Theoretical Background …
Persistent link: https://www.econbiz.de/10012396064
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A global index of information transparency and accountability
Williams, Andrew - In: Journal of comparative economics : the journal of the … 43 (2015) 3, pp. 804-824
Persistent link: https://www.econbiz.de/10011567694
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Biases in accounting and nonaccounting information : substitutes or complements?
Jiang, Xu - In: Journal of accounting research 54 (2016) 5, pp. 1297-1330
Persistent link: https://www.econbiz.de/10011626723
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The role of corporate governance in achieving accounting information quality (field study in the Mishraq sulfur state co.)
Alsalim, Munadhil Abd Aljabar; Amin, Honer Mohamed Mohamed - In: Studies and scientific researches / Faculty of Economic … 27 (2018), pp. 21-43
Persistent link: https://www.econbiz.de/10012008810
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The impact of an accountability intervention with diagnostic feedback : evidence from Mexico
De Hoyos, Rafael E.; Garcia-Moreno, Vicente A.; … - In: Economics of education review 58 (2017), pp. 123-140
Persistent link: https://www.econbiz.de/10011846087
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Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting" : eine Meta-Analyse der empirischen Forschung
Petersen, Knut; Patzke, Henning - 1986
Persistent link: https://www.econbiz.de/10011809039
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Knowing nature in the business records of the Hudson's Bay Company, 1670-1840
Colpitts, George - In: Business history 59 (2017) 7, pp. 1054-1080
Persistent link: https://www.econbiz.de/10011804687
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Specific characteristics of accounting information for business management
Látečková, Anna; Bigasová, Zuzana; Bolek, Vladimír - In: Journal of Eastern Europe research in business & … 2017 (2017), pp. 1-10
Persistent link: https://www.econbiz.de/10011805666