Zobrazeno 1 - 7 of 7 pro vyhledávání: '"Sorabh Tomar"'
3
Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures
Autor: Philip G. Berger, Jung Ho Choi, Sorabh Tomar
Publikováno v: Management Science.
Motivated by the Financial Accounting Standards Board’s project on the disaggregation of income statement expenses, we study a Korean rule change that allowed firms to withhold a previously mandated disaggregation of cost of sales (CoS). We find th
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::68223188f7e4b942dc535100ea286673
https://doi.org/10.1287/mnsc.2023.4780
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6
CSR Disclosure and Benchmarking-Learning: Emissions Responses to Mandatory Greenhouse Gas Disclosure
Autor: Sorabh Tomar
Publikováno v: SSRN Electronic Journal.
In 2010, the United States mandated the reporting of greenhouse gas (GHG) emissions for thousands of manufacturing facilities. Studying this rule, and focusing on facilities for which emissions information was largely not available elsewhere, I find
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e8265db6d5946d01e91e9cba802db3ed
https://doi.org/10.2139/ssrn.3448904
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7
Breaking it Down: Competitive Costs of Cost Disclosures
Autor: Philip G. Berger, Sorabh Tomar, Jung Ho Choi
Publikováno v: SSRN Electronic Journal.
Motivated by the FASB’s project about the disaggregation of performance information, we study a Korean rule change that allowed firms to withhold a previously mandated disaggregation of Cost of Sales. We hypothesize that, by withholding, a firm can
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5db0bf8718e0dd280da08ee3b0e2285d
https://doi.org/10.2139/ssrn.3358435
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Plný text Recenzováno Digitální knihovna AV ČR
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