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A comparison of US and Canadian environmental disclosures according to AICPA and CICA guidelines
Ashcroft, Paul A. - In: International journal of accounting, auditing and … 11 (2015) 3/4, pp. 353-394
Persistent link: https://www.econbiz.de/10011526822
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Market responses to firms' voluntary climate change information disclosure and carbon communication
Lee, Su-yol; Park, Yun-seon; Klassen, Robert D. - In: Corporate social responsibility and environmental management 22 (2015) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10011296368
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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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Revising a voluntary disclosure decision
Bagnoli, Mark Edward; Watts, Susan G. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 29-46
Persistent link: https://www.econbiz.de/10012702999
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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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Product market competition and voluntary corporate social responsibility disclosures
Ryou, Ji Woo; Tsang, Albert; Wang, Kun - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 1215-1259
Persistent link: https://www.econbiz.de/10013280008
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Firm partisan positioning, polarization, and risk communication : examining voluntary disclosures on COVID-19
Benton, Richard A.; Cobb, J. Adam; Werner, Timothy - In: Strategic management journal 43 (2022) 4, pp. 697-723
Persistent link: https://www.econbiz.de/10013187680
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Determinants of corporate voluntary disclosure in a transition economy
Masum, Mofijul Hoq; Ahmed Razman Abdul Latiff; Mohammad … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 130-141
Persistent link: https://www.econbiz.de/10012509940
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The effect of voluntary disclosure on investment inefficiency
Guttman, Illan; Meng, Xiaojing - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 199-223
Persistent link: https://www.econbiz.de/10012439372
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Environmental audit and environmental disclosure quality
Marwa, Moalla; Salhi, Bassem; Jarboui, Anis - In: Scientific Annals of Economics and Business 67 (2020) 1, pp. 93-115
Persistent link: https://www.econbiz.de/10012415465