Results 21 to 30 of about 420,434 (314)
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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Statistical disclosure control for survey data [PDF]
, 2009 Statistical disclosure control refers to the methodology used in the design of the statistical outputs from a survey for protecting the confidentiality of respondents’ answers. The threat to confidentiality is assumed to come from a hypothetical intruder
Chris Skinner, Skinner, Chris
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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
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
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Improving the relevance of risk factor disclosure in corporate annual reports [PDF]
, 2014 This research develops a model for assessing the quality of risk disclosures and applies the proposed model to four companies in the food production and processing sector. We contribute to the literature by extending prior work on risk disclosure quality
Shrives, Philip +2 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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