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Mandatory adoption of IFRS and earnings transparency in Korea
Shin, Hoyoung; Oh, Hyun Min - In: The journal of applied business research 33 (2017) 6, pp. 1129-1137
Persistent link: https://www.econbiz.de/10011785408
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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
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Can information transparency improve earnings quality attributes? : evidence from an enhanced disclosure regime in Taiwan
Yeh, Yaying Mary Chou; Chen, Hui-Wen; Wu, Mei-Ching - In: Emerging markets finance & trade : a journal of the … 50 (2014) 4, pp. 237-253
Persistent link: https://www.econbiz.de/10010485209
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Firm informativeness, information environment, and accounting quality in emerging countries
Martins, Orleans Silva; Barros, Lucas Ayres B. de C. - In: The international journal of accounting : TIJA 56 (2021) 1, pp. 2150004-1-50
Persistent link: https://www.econbiz.de/10012544823
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Financial Report Readability as a Signaling Device of Earnings Quality
Braun, Matías; Ferreira, Tiago; Ortiz M., Marcelo - 2022
We find that firms that meet or just beat last’s year earnings (henceforth, MBE firms) have a lower post-filing stock return volatility in the month following the 10-K filing. We also find that this negative relation is stronger for the MBE firms providing more readable 10-K. Furthermore, we...
Persistent link: https://www.econbiz.de/10013406618
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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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Information shock and dividend policy in family-controlled firms : evidence from Korea
Park, Seun Young; Park, Soo Yeon - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 6, pp. 1771-1793
Persistent link: https://www.econbiz.de/10013190194
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The effects of financial reporting and disclosure on corporate investment : a review
Roychowdhury, Sugata; Shroff, Nemit; Verdi, Rodrigo S. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-27
Persistent link: https://www.econbiz.de/10012152682
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808