Results 251 to 260 of about 19,667,642 (328)
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Pacific-Basin Finance Journal, 2021
This paper uses A-share companies listed on the Shanghai and Shenzhen Stock Markets from 2014 to 2019 to empirically examine the impact of managerial power on stock exchanges' regulatory inquiries of firms' annual reports and the mediating effect of ...
Qingzi Cao, Fanda Yang, Minglang Liu
semanticscholar +1 more source
This paper uses A-share companies listed on the Shanghai and Shenzhen Stock Markets from 2014 to 2019 to empirically examine the impact of managerial power on stock exchanges' regulatory inquiries of firms' annual reports and the mediating effect of ...
Qingzi Cao, Fanda Yang, Minglang Liu
semanticscholar +1 more source
Risk disclosure in annual reports and corporate investment efficiency
International Review of Economics and Finance, 2019We calculate a risk disclosure index (RDI) from annual reports by applying textual analysis and study how it affects investment efficiency in firms. The results show that the higher the frequency of risk disclosure in sections of MD&A is, the higher the ...
Yan-Qiong Li, Jie He, Min Xiao
semanticscholar +1 more source
Critical Perspectives on Accounting, 2019
This paper examines the enactment of identities in the annual reports of large, prestigious Northern development NGOs who have become a key player in the social, economic and political developments throughout the world. Drawing on postcolonial theory, it
Alpa Dhanani
semanticscholar +1 more source
This paper examines the enactment of identities in the annual reports of large, prestigious Northern development NGOs who have become a key player in the social, economic and political developments throughout the world. Drawing on postcolonial theory, it
Alpa Dhanani
semanticscholar +1 more source
Audit pricing of hard-to-read annual reports
Asia-Pacific Journal of Accounting and Economics, 2019This paper investigates the auditors’ responses to the readability of annual reports, which are important sources of information for auditors in their audit planning and pricing decisions. Using unique audit fee and hour data for Korean listed companies,
Meeok Cho +3 more
semanticscholar +1 more source
Predicting Distresses using Deep Learning of Text Segments in Annual Reports
Expert systems with applications, 2018Corporate distress models typically only employ the numerical financial variables in the firms' annual reports. We develop a model that employs the unstructured textual data in the reports as well, namely the auditors' reports and managements' statements.
R. Matin +3 more
semanticscholar +1 more source
International Journal of Business Communication, 2018
This study focuses on the narrative strategies corporations utilize to communicate their annual results to investors and the financial community. Specifically, the study looks at the sample of overperforming and underperforming companies and analyzes how
A. Laskin
semanticscholar +1 more source
This study focuses on the narrative strategies corporations utilize to communicate their annual results to investors and the financial community. Specifically, the study looks at the sample of overperforming and underperforming companies and analyzes how
A. Laskin
semanticscholar +1 more source
Global Evolution of Environmental and Social Disclosure in Annual Reports*
Journal of Accounting ResearchWe study environmental and social (E&S) disclosures in annual reports. Using the word embedding model to examine over 210,000 annual reports from 24,271 public firms in 30 international countries/regions between 2001 and 2020, we create an E&S dictionary
Yan Lin +3 more
semanticscholar +1 more source
ACM SIGWEB Newsletter, 2012
The last year has been an exciting one for SIGWEB. From the sponsorship of six Web Conference, to that of Cooperating Conferences; from the increase in student travel sponsorship (to $30,000pa), to our increasing volunteer effort; the SIG has been at work at all levels of our domain.
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The last year has been an exciting one for SIGWEB. From the sponsorship of six Web Conference, to that of Cooperating Conferences; from the increase in student travel sponsorship (to $30,000pa), to our increasing volunteer effort; the SIG has been at work at all levels of our domain.
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The importance of an annual report
The Journal of Emergency Medicine, 1991An annual report, by summarizing the emergency department's accomplishments, is an effective means of highlighting the vital role of the emergency department within the hospital system and the community. The report should begin with an Executive Summary and proceed to detail the clinical, educational, research, administrative, financial, and other ...
R A, Barish +5 more
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