Zobrazeno 1 - 10
of 861
pro vyhledávání: '"Disclosure quality"'
Publikováno v:
Pacific Accounting Review, 2024, Vol. 36, Issue 3/4, pp. 433-467.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/PAR-11-2023-0161
Autor:
Najmeh Daneshmandi, Iman Zare
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 31, Iss 3, Pp 461-491 (2024)
Objective Religiosity is a key social norm that has a significant effect on the moral behavior of managers. Religious managers are less likely to make unethical judgments and decisions. An ethical manager is expected to provide high-quality voluntary
Externí odkaz:
https://doaj.org/article/4626c3d75e9a4ce9bfbcc94c0470f9aa
Publikováno v:
راهبرد مدیریت مالی, Vol 12, Iss 3, Pp 51-68 (2024)
AbstarctTodays one of the most important factor for dicision making process by market participants at Tehran Stock Exchange listed companice is the information published by the companies listed in If the information is not properly disclosed, without
Externí odkaz:
https://doaj.org/article/48a5fbac2e8a49d9bf8d7c0afe428981
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 3, Pp 274-291 (2024)
This study aims to investigate whether stockholders and creditors place a positive value on corporate social responsibility (CSR) information disclosure when making decisions about providing financing to firms, thereby influencing their investment ch
Externí odkaz:
https://doaj.org/article/ed2c916bdb284f2f99b888791febe649
Autor:
Moses Elaigwu, James Ike Ugwu, Abdelkader Alghorbany, Ogechukwu Maria Ngwoke, Alexander Onyebuchi Ude, Obani Chimaobi Desmond, Peter Audu
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study examined how female leadership, board communication, independent third-party assurance, and sustainability disclosure quality are interconnected in Nigerian listed firms. Using data from the top 100 firms on the Nigerian Exchange (NGX) Gro
Externí odkaz:
https://doaj.org/article/d79f015915ab49238d05c1140a808397
Publikováno v:
Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Publikováno v:
Corporate Governance: The International Journal of Business in Society, 2023, Vol. 24, Issue 4, pp. 900-918.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/CG-05-2022-0236
Publikováno v:
Journal of Financial Crime, 2023, Vol. 31, Issue 3, pp. 558-574.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFC-02-2023-0035
Autor:
Justyna Godawska
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 2, Pp 37-54 (2024)
Purpose: This study examines changes in the volume and specificity of environmental risk factor disclosures in the 10-K reports of U.S. energy companies between 2017 and 2021. Methodology/approach: A total of 210 reports were analyzed using the conte
Externí odkaz:
https://doaj.org/article/119f35fecb914969822fb3c2756ddf6d
Publikováno v:
International Journal of Energy Economics and Policy, Vol 14, Iss 5 (2024)
This study investigates whether board characteristics influence a firm’s carbon emission disclosure, in the context of the Nigerian listed oil and gas companies. Board characteristics is divided into board composition (board size, board independenc
Externí odkaz:
https://doaj.org/article/253cbbbcaeb64e08982b6df00d4b5c6e