Similar Search Results

The timeliness of restatement disclosures and financial reporting credibility

Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859

Persistent link: https://www.econbiz.de/10011512968

Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?

Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351

Persistent link: https://www.econbiz.de/10012820450

Reporting accountant appointments and accounting restatements : evidence from UK private companies

Clatworthy, Mark; Peel, Michael J. - In: The British accounting review : the journal of the … 53 (2021) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10012545514

Impact of XBRL on Adopters’ Financial Reporting Quality and Cost of Capital

Hsieh, Tien‐Shih - 2013

This study investigates whether corporate governance quality affects differences in financial reporting quality and … Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting … reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a …

Persistent link: https://www.econbiz.de/10013077009

Family control, accounting misstatements, and market reactions to restatements : evidence from China

Ma, Liangbo; Ma, Shiguang; Tian, Gary Gang - In: Emerging markets review 28 (2016), pp. 1-27

Persistent link: https://www.econbiz.de/10011670970

Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures

Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21

Persistent link: https://www.econbiz.de/10011595059

Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity

Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012153880

Financial reporting in non-listed family firms : insights from interviews with CFOs

Glaum, Martin - In: Schmalenbach business review : sbr 72 (2020) 2, pp. 225-270

Persistent link: https://www.econbiz.de/10012429672

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

Do gender-diverse boards enhance the linguistic features of corporate financial reporting?

Ben Amar, Walid; García-Meca, Emma; Francoeur, Claude; … - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 57-81

Persistent link: https://www.econbiz.de/10014576967