Výsledky vyhledávání - "voluntary disclosures"

Akademický článek

The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter?

Autor: Kumar, Praveen

Publikováno v: Journal of Applied Accounting Research, 2023, Vol. 25, Issue 2, pp. 240-263.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAAR-11-2022-0302

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Akademický článek

Corporate governance, litigation risk and firm performance: a mediation moderating model

Autor: Waheed, Abdul, Mahmood, Hamid, Wen, Jun

Publikováno v: International Journal of Emerging Markets, 2022, Vol. 19, Issue 3, pp. 665-678.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/IJOEM-02-2022-0320

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Akademický článek

Voluntary Disclosures and their Drivers: A Study of MDA Reports in India

Autor: Himani Singla, Vijay Singh

Publikováno v: Organizations and Markets in Emerging Economies, Vol 15, Iss 1(30) (2024)

The aim of this study is to examine the impact of corporate characteristics on voluntary disclosures of management discussion and analysis (MD&A) reports in India. Using a formal tone, the data was extracted from the annual reports of the top 100 lis

Externí odkaz: https://doaj.org/article/86c24d602fa944d99ea3f0360b05d304

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Akademický článek

Disclaimer language in US banks’ audit committee reports: determinants and consequences

Autor: Naaman, Christine, Naaman, Karen, Sahyoun, Najib

Publikováno v: Meditari Accountancy Research, 2021, Vol. 31, Issue 3, pp. 635-657.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/MEDAR-04-2021-1259

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Akademický článek

Regulation and valuation of non-International Financial Reporting Standards disclosures

Autor: Sadhir Issirinarain, Michael Adelowotan, Marybeth Rouse

Publikováno v: Journal of Economic and Financial Sciences, Vol 16, Iss 1, Pp e1-e11 (2023)

Orientation: Globally, non-International Financial Reporting Standards (non-IFRS) disclosures have gained prominence. The International Accounting Standards Board (IASB) is in the process of deciding on the appropriate degree of regulation over such

Externí odkaz: https://doaj.org/article/02403dbb29f545f0898ab3fc00b8a5d3

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