[HTML][HTML] Non-financial disclosures and sustainable development: A scientometric analysis
Pressure on companies to report on non-financial dimensions has amplified the interest in
sustainability due to increased awareness among stakeholders. While connecting value …
sustainability due to increased awareness among stakeholders. While connecting value …
Peer effects in corporate disclosure decisions
H Seo - Journal of Accounting and Economics, 2021 - Elsevier
This study examines peer effects in corporate disclosure decisions. Peer effects suggest that
the average behavior of a group influences the behavior of individual group members …
the average behavior of a group influences the behavior of individual group members …
Institutional investor attention and firm disclosure
I Abramova, JE Core… - The Accounting Review, 2020 - publications.aaahq.org
We study how short-term changes in institutional owner attention affect managers' disclosure
choices. Holding institutional ownership constant and controlling for industry-quarter effects …
choices. Holding institutional ownership constant and controlling for industry-quarter effects …
[PDF][PDF] Theories of corporate disclosure: A literature review
H Al Amosh, SFA Khatib - Corporate Governance and Sustainability …, 2022 - academia.edu
THEORIES OF CORPORATE DISCLOSURE: A LITERATURE REVIEW Page 1 Corporate
Governance and Sustainability Review / Volume 6, Issue 1, 2022 46 THEORIES OF …
Governance and Sustainability Review / Volume 6, Issue 1, 2022 46 THEORIES OF …
Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
Y Jiang, Q Tang - Pacific Accounting Review, 2023 - emerald.com
Purpose This study aims to examine the impact of mandatory adoption of The Act 2013 in
UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a …
UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a …
How do suppliers benefit from customers' voluntary disclosure? The effect of customers' earnings guidance on upstream firms' investment efficiency
We explore whether and how the issuance of customers' financial forward-looking
information affects the investment efficiency of their upstream firms. Using earnings …
information affects the investment efficiency of their upstream firms. Using earnings …
Does mandating narrative disclosure of innovation help unveil the curtain of R&D expenditure? Evidence from regulation change in China
X Li, L Zou - International Review of Financial Analysis, 2024 - Elsevier
This paper demonstrates that mandating narrative disclosure of innovation can help
investors better interpret R&D expenditure, a type of intangible investment with outdated …
investors better interpret R&D expenditure, a type of intangible investment with outdated …
Financial reporting and consumer behavior
We show that financial reporting influences consumer behavior by showcasing firms' brand
names and financial information. Analyzing GPS data, we document upticks in foot-traffic to …
names and financial information. Analyzing GPS data, we document upticks in foot-traffic to …
The effect of business strategy on risk disclosure
V Weber, A Müßig - Accounting in Europe, 2022 - Taylor & Francis
For a sample of nonfinancial and non-utility firms from the European Economic Area in 2005–
2017, we find that a firm's business strategy is a determinant of the amount of risk factor …
2017, we find that a firm's business strategy is a determinant of the amount of risk factor …
R&D disclosures and earnings management: The moderating effects of IFRS and the global financial crisis
Purpose The purpose of this paper is to examine the effect of Research and Development
(R&D) disclosures on earnings management practices. Design/methodology/approach This …
(R&D) disclosures on earnings management practices. Design/methodology/approach This …