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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

mainly associ-ated with mandatory differences in accounting for provisions. The scope and quality of tax-related disclosures … financial statements. Further, our results suggest that larger firms are more likely to have high-quality tax disclosures and …

Persistent link: https://www.econbiz.de/10010385092

Risk disclosure associated with financial statements reporting of Jordanian public corporations

Tahat, Yasean A. - In: International journal of business and emerging markets … 6 (2014) 2, pp. 139-162

Persistent link: https://www.econbiz.de/10010386008

The impact of recognition versus disclosure on financial information : a preparer's perspective

Clor-Proell, Shana M.; Maines, Laureen A. - In: Journal of accounting research 52 (2014) 3, pp. 671-701

Persistent link: https://www.econbiz.de/10010369800

Discussion of "textual analysis and international financial reporting : large sample evidence"

Chen, Jason V.; Li, Feng - In: Journal of accounting & economics 60 (2015) 2/3, pp. 181-186

Persistent link: https://www.econbiz.de/10011438644

Financial statement complexity and meeting analysts' expectations

Filzen, Joshua J.; Peterson, Kyle - In: Contemporary accounting research : a journal of the … 32 (2015) 4, pp. 1560-1594

Persistent link: https://www.econbiz.de/10011442265

The information content of note disclosures and MD&A information in the financial report : a study of market reactions in Denmark

Thinggaard, Frank; Sønderby Jeppesen, Carsten; Madsen, … - In: Danish journal of management & business 79 (2015) 4, pp. 25-42

Persistent link: https://www.econbiz.de/10011443165

The association between executive pay structure and the transparency of restatement disclosures

Hogan, Brian; Jonas, Gregory A. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 3, pp. 307-323

Persistent link: https://www.econbiz.de/10011552105

Corporate governance and accounting irregularities : Canadian evidence

Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653

Persistent link: https://www.econbiz.de/10011552325

Limited attention, statement of cash flow disclosure, and the valuation of accruals

Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515

Persistent link: https://www.econbiz.de/10011488246

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