This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to … which the CASE 30 Egyptian listed companies are adopting methodologies for reporting intellectual capital (IC) in their … IC reporting in Western studies in developed countries and describes the usefulness of IC reporting in Egypt. The study …

The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit …. The result supports the hypothesis that fair value reporting does not significantly affect reported profitability. Fair … fair and historical values) in reporting their activities to reflect actual value creation …

Business Reporting Language) is a natural experiment that allows us to investigate a number of interesting questions on …

We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality … overconfidence and CEO narcissism. The results highlight the importance of CFO characteristics in the domain of financial reporting …

reporting externally when red flags are present. Additional analyses document reporting differences between CFOs and controllers …

Regulators around the world have mandated the use of eXtensible Business Reporting Language (XBRL) in financial … reporting with a goal of serving the public interest by improving the usability of financial data. This study examines the …

-GAAP earnings disclosures. Given widespread concern about non-GAAP reporting among regulators, standard setters, the investor …-GAAP disclosure history, or the reporting of industry peers, affects how well earnings inform on firm performance. We begin by …-GAAP reporting calculations …