Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Mehrzad Azmi Shabestari"'
Publikováno v:
Journal of Accounting, Auditing & Finance. 36:695-722
The regular pattern of quarterly earnings announcements sets up a predictable pattern of information asymmetry in the market. Both regulatory restrictions and voluntary corporate restrictions direct trading to low information asymmetry periods. To un
Autor:
Tesfaye Taddese Lemma, Ayalew Lulseged, Mthokozisi Mlilo, Martin Freedman, Mehrzad Azmi Shabestari
Publikováno v:
International Journal of Accounting & Information Management. 28:667-683
Purpose This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa, an emerging player in the climate policy debate. Design/method
Publikováno v:
Business Strategy and the Environment. 29:2130-2143
The study examines whether corporate carbon risk exposure is associated with financial reporting quality and whether voluntary carbon disclosure mediates the relationship. We analyze data drawn from firms traded on the Johannesburg Stock Exchange (JS
Publikováno v:
Review of Quantitative Finance and Accounting. 55:647-669
Beginning in December 2005, the SEC required registrants to discuss “the most significant factors that make the company risky” under the Risk Factors item (Item 1A) in annual reports. The objective of this research is to evaluate the informativen
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2211078
Although there is previous research on textual analysis in accounting, little is understood about the effects of the tone and sentiments of the text disclosed in annual report filings (10-K) on the investor assessment of the future performance of the