Similar Search Results

Public disclosures and information asymmetry : a theory of the mosaic

Cheynel, Edwige; Levine, Carolyn B. - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 79-99

Persistent link: https://www.econbiz.de/10012163178

Filling in the blanks : what restaurant patrons assume about missing sanitation inspection grades

Gurney, Nikolos; Loewenstein, George F. - In: Journal of public policy & marketing 39 (2020) 3, pp. 266-283

Persistent link: https://www.econbiz.de/10012534292

The moderating effect of corporate governance on corporate social responsibility and information asymmetry : an empirical study of chinese listed companies

Alduais, Fahd; Almasria, Nashat Ali; Airout, Rana - In: Economies : open access journal 10 (2022) 11, pp. 1-23

regression analysis. The CSR disclosure scores are collected from the HX database by way of Hexun.com, while financial data are … squares (GLS). The current evidence shows that CSR disclosure reduces information asymmetry. In addition, the findings … positively affects the relationship between CSR disclosure and information asymmetry. Since the sample is derived from large …

Persistent link: https://www.econbiz.de/10013499466

The information asymmetry effects of expanded disclosures about derivative and hedging activities

Steffen, Thomas D. - In: Management science : journal of the Institute for … 68 (2022) 8, pp. 6298-6325

Persistent link: https://www.econbiz.de/10013372982

Pre-grant patent disclosure and analyst forecast accuracy

Beyhaghi, Mehdi; Khashabi, Pooyan; Mohammadi, Ali - In: Management science : journal of the Institute for … 69 (2023) 5, pp. 3140-3155

Persistent link: https://www.econbiz.de/10014305488

Digging deeper: uncovering constituent discourse in the International Accounting Standard setting process for the extractive industries

Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2006

Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify...

Persistent link: https://www.econbiz.de/10009438135

The hollow promise of an accounting standard setter

Cortese, C. L.; Irvine, H. J.; Kaidonis, M. - 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/10009457643

Extractive industries accounting and economic consequences: Past, present and future

Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2009

Accounting for the extractive industries has been a contested issue for decades as a result of a choice of different methods of costing available and the economic impacts of these methods on companies? financial results. When the International Accounting Standards Board (IASB) embarked on its...

Persistent link: https://www.econbiz.de/10009483400

Investigating international accounting standard setting : the black box of IFRS 6

Cortese, Corinne; Irvine, Helen J. - 2010

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its...

Persistent link: https://www.econbiz.de/10009483460

Powerful players : how constituents captured the setting of IFRS 6, a standard for the extractive industries

Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2009

This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting standard setting process, using Critical Discourse Analysis...

Persistent link: https://www.econbiz.de/10009483495