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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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Consequences of GAAP disclosure regulation : evidence from municipal debt issues
Baber, William R.; Gore, Angela K. - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 565-591
Persistent link: https://www.econbiz.de/10003730115
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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The adequacy of fixed asset disclosures under U.S. GAAP
Bauman, Mark P. - In: Research in accounting regulation 25 (2013) 2, pp. 149-156
Persistent link: https://www.econbiz.de/10010232457
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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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The use of non-GAAP disclosures
Walker, Donald A. <Jr.> - In: The journal of corporate accounting & finance 27 (2015/2016) 5, pp. 91-93
Persistent link: https://www.econbiz.de/10011515960
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IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
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The disclosure of non-GAAP earnings information in the presence of transitory gains
Curtis, Asher B.; McVay, Sarah; Whipple, Benjamin C. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 933-958
Persistent link: https://www.econbiz.de/10010407972