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Determinants of Disclosure Quality: A study of environmental liability disclosures
2016Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability.
Hallgren, Anna, Johansson, Julia
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Tax authority monitoring and corporate information disclosure quality in China
International Review of Financial Analysis, 2023Tao Yunqing, Yongwei Ye, Lin Zeng
exaly
The Acquisition of Quality Information in a Supply Chain with Voluntary vs. Mandatory Disclosure
Production and Operations Management, 2020Tijun Fan, Li Zhou, Xu Guan
exaly
Dilemma of quality information disclosure in technology licensing
European Journal of Operational Research, 2021Yeming Gong, Xianpei Hong, Menghuan Zhou
exaly
ESG Disclosure Quality and Cost of Debt
Emerging Markets ReviewXianghua You +3 more
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