Economic consequences of key performance indicators' disclosure quality [PDF]
International Review of Financial Analysis, 1989 Starting from 2006, UK listed companies are required to analyse their performance by using key performance indicators (KPIs) in specific sections of their annual reports and the UK Accounting Standard Board (ASB) provides companies with guidelines for ...
Elzahar, Hany +3 more
core +6 more sources
Financial Disclosure Quality and Sustainability Disclosure Quality. A Case in China
SSRN Electronic Journal, 2021 This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms. The paper computed financial disclosure quality by empirically combining earning qualities of accrual, persistence, predictability, and smoothness ...
Indra Abeysekera, Feng Li, Yingjun Lu
openaire +4 more sources
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
A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes [PDF]
, 2004 There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative
Beattie, V., Fearnley, S., McInnes, W.
core +1 more source
A More General Framework to Analyze Whether Voluntary Disclosure is Insufficient or Excessive [PDF]
, 2013 I analyze if the excessive quality disclosure finding of the “classical literature” extends to environments in which consumers have a downward-sloping demand.
Celik, L.
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Women on boards and greenhouse gas emission disclosures [PDF]
, 2019 We apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of corporate greenhouse gas (GHG) emissions related reporting.
Chapple, Laurelle +3 more
core +2 more sources
Disclosure Quality of Goodwill Impairment Testing: A Disclosure Index
Journal of Economics and Development, 2012 This study sets out to offer proof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure quality of FRS 36 by top 20 of Singaporean listed firms in SGX at 2007 based on their market capitalization ...
Khairil Faizal Khairi +2 more
openaire +1 more source
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions [PDF]
, 2017 Purpose: We investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.
Broad, Martin J. +2 more
core +1 more source
The Effects of Private Self-Consciousness and Perspective Taking on Satisfaction in Close Relationships. [PDF]
, 1985 131 heterosexual student couples, aged 17–32 yrs, 30 of whom were married or engaged answered questions concerning themselves and their relationships. It was predicted that individual differences in private self-consciousness would be positively related ...
Davis, Mark H. +2 more
core +1 more source
Financial Reporting Quality and Proprietary Costs [PDF]
, 2002 This study investigates the association between proprietary costs and the quality of financial reporting. Interpreting a firm’s financial reporting policy as a choice of precision (“quality”) for the disclosed accounting earnings, I find evidence that ...
Cohen, Daniel A.
core +1 more source