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Does industry specialist assurance of non-financial information matter to investors?
Ferguson, Andrew; Pündrich, Gabriel - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 121-146
Persistent link: https://www.econbiz.de/10011287170
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Market reactions to Australian boutique resource investor presentations
Ferguson, Andrew; Scott, Tom - In: Resources Policy 36 (2011) 4, pp. 330-338
boutique resource firm investor presentations adds to the existing disclosure and dissemination literature due to the presence …
Persistent link: https://www.econbiz.de/10010574967
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Firm size, disclosure and cost of equity capital
Embong, Zaini; Mohd-Saleh, Norman; Hassan, Mohamat Sabri - In: Asian Review of Accounting 20 (2012) July, pp. 119-139
Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller … formal test on whether larger firms benefit more from higher disclosure compared to the smaller firms. Design …. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity …
Persistent link: https://www.econbiz.de/10010592170
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The effects of financial reporting and disclosure on corporate investment : a review
Roychowdhury, Sugata; Shroff, Nemit; Verdi, Rodrigo S. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-27
Persistent link: https://www.econbiz.de/10012152682
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Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK
Alshahmy, Suliman; Abdo, Hafez - In: International journal of disclosure and governance 20 (2023) 2, pp. 168-184
Persistent link: https://www.econbiz.de/10014326433
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A replication study of "Why do cities hoard cash?" (The accounting review 2009)
Hand, Michael L.; Pierson, Kawika; Thompson, Frederick - In: Public finance review : PFR 44 (2016) 5, pp. 681-687
Persistent link: https://www.econbiz.de/10011541109
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Evidence on why firms use different disclosure outlets : purchased analyst research, investor presentations and open briefings
Feigin, Alexey; Ferguson, Andrew; Grosse, Matthew; … - In: Accounting research journal 29 (2016) 3, pp. 274-291
Persistent link: https://www.econbiz.de/10011552794
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Exploration intensity, analysts' private information development and their forecast performance
Chen, Xiaomeng; Wright, Sue; Wu, Hai - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 77-107
Persistent link: https://www.econbiz.de/10011857677
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Real earnings management in sales
Ahearne, Michael J.; Boichuk, Jeffrey P.; Chapman, Craig J. - In: Journal of accounting research 54 (2016) 5, pp. 1233-1266
Persistent link: https://www.econbiz.de/10011626712
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The hollow promise of an accounting standard setter
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009438133