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Compliance with Flexible Accounting Standards
Bøhren, Øyvind - 2017
We examine to what extent firms adhere to the stated intent of non-compulsory accounting standards when reporting for …
Persistent link: https://www.econbiz.de/10012974446
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Responsive Enforcement Strategy and Corporate Compliance with Disclosure Regulations
Choi, Ka Wai (Stanley) - 2016
We investigate the role of enforcement strategy in improving firms' compliance with corporate disclosure regulations. We find that a responsive enforcement strategy developed by the Australian corporate and financial markets regulator, the Australian Securities and Investments Commission (ASIC),...
Persistent link: https://www.econbiz.de/10013000364
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Compliance in Letter and Compliance in Spirit? - Evidence from Board and Audit Committee Meetings in India
Sarkar, Subrata - 2017
This paper analyzes two notions of compliance, ‘compliance in letter' and ‘compliance in spirit', using data on Board and Audit Committee meetings from India under its Clause 49 corporate governance regulations. The analysis is based on the sample of top 500 companies listed on the country's...
Persistent link: https://www.econbiz.de/10012964706
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Efficiency Gains from Accounting Regulatory Compliance
Chatterjee, Chandrani - 2020
My study examines whether the process of complying with new accounting standards has positive spillover effects on operating efficiency and firm performance. Using the recent lease accounting standard change (ASC-842), I examine whether the requirement to capitalize operating leases increases...
Persistent link: https://www.econbiz.de/10012823207
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Compliance in Letter and Compliance in Spirit? - Evidence from Board and Audit Committee Meetings in India
Sarkar, Subrata - 2016
This paper analyzes two notions of compliance, 'compliance in letter' and 'compliance in spirit', using data on Board and Audit Committee meetings in India under its Clause 49 corporate governance regulations. The analysis is based on the sample of top 500 companies listed on the country's...
Persistent link: https://www.econbiz.de/10012999250
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Determinants of Environmental Disclosures of US-Electric Utility Firms : Between Compliance and Voluntary Reporting
Tadros, Hani; Souissi, Mohsen - 2022
Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...
Persistent link: https://www.econbiz.de/10013307676
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The effect of corruption and culture on mandatory disclosure compliance levels : goodwill reporting in Europe
Mazzi, Francesco; Slack, Richard; Tsalavoutas, Ioannis - In: Journal of international accounting auditing & taxation 31 (2018), pp. 52-73
Persistent link: https://www.econbiz.de/10011901852
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Do professional shareholders matter for corporate compliance with IFRS reporting requirements : the moderating effect of board independence
Zaid, Mohammad A. A. - In: International journal of accounting and information … 31 (2023) 4, pp. 647-675
Persistent link: https://www.econbiz.de/10014380910
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Trust and Financial Reporting Quality
Garrett, Jace - 2014
-organizational trust (i.e., employees' trust in management) with three aspects of financial reporting: accruals quality, misstatements, and … all companies. Consistent with trust improving financial reporting quality through improved information production and … information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized …
Persistent link: https://www.econbiz.de/10013065580
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Trust and Financial Reporting Quality
Garrett, Jace - 2014
-organizational trust (i.e., employees' trust in management) with three aspects of financial reporting: accruals quality, misstatements, and … all companies. Consistent with trust improving financial reporting quality through improved information production and … information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized …
Persistent link: https://www.econbiz.de/10013044133