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Effect of financial reporting quality on sustainability information disclosure
Martínez-Ferrero, Jennifer; Garcia-Sanchez, Isabel M.; … - In: Corporate social responsibility and environmental management 22 (2015) 1, pp. 45-64
Persistent link: https://www.econbiz.de/10011296351
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Corporate social responsibility assurance and reporting quality : evidence from restatements
Ballou, Brian; Chen, Po-Chang; Grenier, Jonathan H. - In: Journal of accounting and public policy 37 (2018) 2, pp. 167-188
Persistent link: https://www.econbiz.de/10011872540
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CSR restatements : mischief or mistake?
Bachmann, Rebecca L.; Spiropoulos, Helen - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 21-50
Persistent link: https://www.econbiz.de/10014431571
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks : open access journal 9 (2021) 5, pp. 1-31
reporting, depending on the year of issue of the first CSR report. Secondly, less than half of the analysed companies disclose … present study makes a valuable contribution to CSR and integrated reporting theories and constitutes a breakthrough in …
Persistent link: https://www.econbiz.de/10012508821
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The role of XBRL in enhanced business reporting (EBR)
Bonsón-Ponte, Enrique; Cortijo, Virginia; Escobar, Thomas - In: Journal of emerging technologies in Accounting 5 (2008), pp. 161-173
Persistent link: https://www.econbiz.de/10003811550
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XBRL in der betrieblichen Praxis : elektronisches Business-Reporting nach internationalem Standard
Flickinger, Norbert - 2007
Persistent link: https://www.econbiz.de/10003439041
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XBRL: improving transparency and monitoring functions of corporate governance
Roohani, Saeed; Furusho, Yuji; Koizumi, Makoto - In: International journal of disclosure and governance 1 (2009) 4, pp. 355-369
Persistent link: https://www.econbiz.de/10003909245
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Response to discussions on "Assurance on XBRL instance document : a conceptual framework of assertions"
Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 282-284
Persistent link: https://www.econbiz.de/10008664187
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Discussion of "Assurance on XBRL instance document : a conceptual framework of assertions"
Trites, Gerald - In: International journal of accounting information systems 11 (2010) 3, pp. 279-281
Persistent link: https://www.econbiz.de/10008664188
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Assurance on XBRL instance document : a conceptual framework of assertions
Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 261-273
Persistent link: https://www.econbiz.de/10008664193