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Corporate resilience and response during COVID-19

Cheema-Fox, Alex; LaPerla, Bridget R.; Serafeim, George; … - 2020 - This draft: June 23rd, 2020

The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19 induced market crash, investors...

Persistent link: https://www.econbiz.de/10012243533

The Effect of Functional Diversity on Team Creativity : Behavioral and fNIRS Evidence

Chen, Yasheng; Presslee, Adam; YANG, SUE - 2022

Functional diversity—variation in functional expertise—is a critical management control decision that managers face when designing teams tasked with being creative. We develop theory that predicts that functional diversity has countervailing effects on team creativity through its positive...

Persistent link: https://www.econbiz.de/10014030307

The Role of Social Balance Sheet in a Modern Accountancy

Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726

Reporting social behavior of the company in a similar annual reporting of financial matters, supports the establishment of a social report (corporate social reporting) between the entity and the community to which it belongs. This analogy with accounting and financial reporting is imposed today...

Persistent link: https://www.econbiz.de/10010925925

Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capita...

RAMÍREZ CÓRCOLES, YOLANDA; SANTOS PEÑALVER, JESÚS F.; … - In: Estudios de Economía Aplicada 29 (2011) Diciembre, pp. 905-905

El objetivo de este trabajo es conocer en qué medida los usuarios de la información contable universitaria están interesados en contar con información relativa al capital intelectual, así como cuáles son sus opiniones sobre los motivos por los que las universidades no divulgan información...

Persistent link: https://www.econbiz.de/10009421544

Importing Accounting Quality? The Case of Foreign Reverse Mergers

Givoly, Dan - 2014

scrutiny given to IPOs, has raised concerns about the quality of financial reporting by the resulting firms. Using an array of … proxies for reporting quality, we find that the reporting quality of these reverse merger (RM) firms, regardless of country of … conclusive regarding the alleged inferior quality of foreign RM firms relative to that of RM firms originating in the U.S. We …

Persistent link: https://www.econbiz.de/10013064968

International Classification of Accounting Systems and Effects of IFRS Adoption

Jindrichovska, Irena - 2013

This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...

Persistent link: https://www.econbiz.de/10013073093

Disclosure Quality under Integrated Reporting : A Value Relevance Approach

Cortesi, Alessandro - 2019

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting appeared outdated. In response, the Integrated Report (IR) has been proposed with the aim to increase the transparency, making more clear the interconnections between all areas...

Persistent link: https://www.econbiz.de/10012901439

Exploring Social, Political and Economic Dimensions of Accounting in the Global Context : The International Accounting Standards Board and Accounting Disaggregation

Gallhofer, Sonja - 2010

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-agrave;-vis campaigns to disaggregate accounting focused on...

Persistent link: https://www.econbiz.de/10012758857

Restatement likelihood and accounting conservatism : evidence from CFO style

Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)

conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm … accounting quality, and CFO conservatism. Also, our results are unaffected by the enactment of the Sarbanes–Oxley Act (SOX) …

Persistent link: https://www.econbiz.de/10012822389

Accounting Conservatism and Corporate Social Responsibility

Anagnostopoulou, Seraina C. - 2020

We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as...

Persistent link: https://www.econbiz.de/10012825148