The Impact of Existing and Potential Competition of Product Market on Disclosure Quality of Companies Listed on Tehran Stock Exchange Using Factor Analysis on Competition Variables [PDF]
راهبرد مدیریت مالی, 2014 This study investigated the relationship between product market competition and disclosure quality of 131 companies listed on Tehran stock exchange within 17 industries and during the period of 2007-2013.
Seyed Ali Vaez +2 more
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The Relationship between Tax Avoidance and Firm Value with an Emphasis on Agency Cost and Firm Disclosure Quality [PDF]
راهبرد مدیریت مالی, 2016 The aim of this study is to investigate the relationship between tax avoidance and firm value with an emphasis on agency cost and disclosure quality of firms listed in Tehran Stock Exchange.
Saeed Jabarzade +3 more
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China Journal of Accounting Studies, 2022 We compare the management discussion and analysis sections (MD&As) of 1) Korean and Chinese airlines in their home countries, with different MD&A regulations; 2) a Chinese airline dual-listed in both the Chinese and U.S. markets, with different levels of
Si-Bei Yan +3 more
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Mandatory Quality Disclosure and Quality Supply: Evidence from German Hospitals [PDF]
SSRN Electronic Journal, 2012 Abstract: Using a newly constructed dataset on German hospitals, which includes 24 process and outcome indicators of clinical quality, we test whether quality has increased in various clinical areas since the introduction of mandatory quality reports and the online publication of part of the collected quality measures.
Filistrucchi Lapo;, Ozbugday Fatih Cemil
openaire +7 more sources
SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Jurnal Akuntansi dan Keuangan Indonesia, 2017 The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure ...
Dian Yuni Anggraeni, Chaerul D. Djakman
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Exploring the influence of institutional factors on the segment disclosure practices of large European listed entities [PDF]
Accounting and Management Information SystemsResearch Question: How do institutional pressures influence segment-related disclosures in the footnotes to financial statements and in the narrative part of the annual reports?
Nadia Albu
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Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
Risks, 2022 Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation.
Ibtihal A. Abed +5 more
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Risks, 2022 The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its ...
Ibtihal A. Abed +4 more
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The value-relevance of gains on bargain purchase: do actions speak louder than words?
China Accounting and Finance ReviewThis paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Findings are from multivariate regression
Wessel M. Badenhorst
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Integrated report quality and earnings management – Evidence from South Africa
South African Journal of Economic and Management Sciences, 2022 Background: No prescribed standard disclosure requirements for integrated reporting exist. Instead, the International Integrated Reporting Framework is widely adopted, which provides guidelines for integrated reporting to improve the quality of ...
Anne-Marie Eloff, Shené Steenkamp
doaj +1 more source