Negativity Bias in Investors’ Reactions to Board of Directors’ Risk Oversight Disclosure [PDF]
, 2015 This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed.
Suh, Ikseon, Ugrin, Joseph
core +1 more source
Accounting Earnings and Economic Growth, Trends, and Challenges: A Bibliometric Approach. [PDF]
Comput Intell Neurosci, 2022 Sun M +3 more
europepmc +1 more source
Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]
Front Psychol, 2022 Yu Q, Guo J, Ding L, Hu Q.
europepmc +1 more source
The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]
, 2006 The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core +1 more source
Is conservatism good news? The case of stocks of Jakarta Islamic index. [PDF]
Heliyon, 2022 Rudiawarni FA, Sulistiawan D, Sergi BS.
europepmc +1 more source
The Auditor as Standard-setter – some US evidence and its implications [PDF]
Cette étude fournit des exemples détaillés dans le cadre du GAAP américain de l'arrivée au niveau des préparateurs et des réviseurs de nouveaux réglements promulgués.
Brigitte Eierle +2 more
core
Internal-Control Willingness and Managerial Overconfidence. [PDF]
Front Psychol, 2021 Liu B, Li L.
europepmc +1 more source
Contested rules and shifting boundaries: International standard setting in accounting [PDF]
The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting.
Botzem, Sebastian, Quack, Sigrid
core
Stakeholder Perspectives of the Inflation Reduction Act's (2022) Impact on Prescription Drugs: A Narrative Review. [PDF]
Pharmacy (Basel), 2023 Lieneck C +3 more
europepmc +1 more source