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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40
Persistent link: https://www.econbiz.de/10013326301
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Disclosure of corporate social responsibility : a comparison between traditional and digital reporting : an empirical analysis on Italian listed companies
Coluccia, Daniela; Fontana, Stefano; Solimene, Silvia - In: International journal of managerial and financial accounting 8 (2016) 3/4, pp. 230-246
Persistent link: https://www.econbiz.de/10011687996
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Do compositions of board and audit committee improve financial disclosures?
Haldar, Arunima; Raithatha, Mehul - In: International journal of organizational analysis 25 (2017) 2, pp. 251-269
Persistent link: https://www.econbiz.de/10011720412
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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
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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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Disclosure strategies among S&P 500 firms : evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases
Marques, Ana - In: The British accounting review : the journal of the … 42 (2010) 2, pp. 119-131
Persistent link: https://www.econbiz.de/10003985588
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Search and disclosure: corporate environmental reports
Koehler, Dinah; Chang, Maximilian - In: Corporate strategies for managing environmental risk, (pp. 475). 2004
Persistent link: https://www.econbiz.de/10002424398
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The association between sustainability disclosures and the financial performance of Jordanian firms
Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-13
Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in … sustainability disclosures are analysed collectively, a highly positive and significant association is found between them. This study … recommends that the dimensions of sustainability disclosures complement each other to enhance firms' financial performance. …
Persistent link: https://www.econbiz.de/10012655127
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Does environmental reporting reflect environmental performance? : evidence from China
He, Christina; Loftus, Janice - In: Pacific accounting review 26 (2014) 1/2, pp. 134-154
Persistent link: https://www.econbiz.de/10010390363