Results 51 to 60 of about 249 (164)
Accounting &Finance, Volume 64, Issue 3, Page 2403-2424, September 2024.Abstract Other comprehensive income (OCI) is often confusing for financial statement users and the International Accounting Standards Board has proposed new labelling to improve its presentation. Using an experimental method, we find that OCI labelling influences non‐professional investors' evaluation and judgements on financial performance.
Daifei (Troy) Yao +2 more
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2012 We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain.
Susana Gago-Rodríguez +5 more
doaj
Journal of Financial Research, Volume 47, Issue 3, Page 901-942, Fall 2024.Abstract We examine whether and how community social capital influences the information uncertainty of a private firm's going‐public process. We find that high social capital of the US counties in which IPO firms are headquartered significantly reduces underpricing and post‐IPO stock volatility.
Shunyao Jin, Heiwai Lee
wiley +1 more source
Risk disclosures in annual reports and firms’ default risk
Journal of Corporate Accounting &Finance, Volume 35, Issue 3, Page 192-212, July 2024.Abstract This study examines how the length, content, and tone attributes of risk disclosures in a firm's 10‐K annual report relate to its default risk in the subsequent fiscal year. We find a significant association between specific attributes of risk disclosures and the default risk in the subsequent period. Using the 2008 financial crisis as a shock
Shunyao Jin +2 more
wiley +1 more source
Economics of Information Search and Financial Misreporting
Journal of Accounting Research, Volume 62, Issue 3, Page 1007-1065, June 2024.ABSTRACT I examine how investors’ search for different types of information affects managers’ reporting decisions. I distinguish investors’ search for information about firm fundamentals (“fundamental search”) from their search for information about managers’ incentives (“incentive search”). Based on a parsimonious model of misreporting, I predict that
JUNG MIN KIM
wiley +1 more source
Business Strategy and the Environment, Volume 33, Issue 4, Page 3669-3686, May 2024.Abstract This study investigates the relationship between climate change disclosure and institutional investors. A particular focus of the present study is the question of if and how the relationship is affected by the Principles for Responsible Investment (PRI).
Kentaro Azuma, Akira Higashida
wiley +1 more source
Ciência da Informação, 2006 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL eXtensible Business Reporting Language.
Edson Riccio +3 more
doaj +1 more source
Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
Journal of Corporate Accounting &Finance, Volume 35, Issue 2, Page 157-170, April 2024.Abstract This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect ...
Clement Chen +3 more
wiley +1 more source
La comunicación de la información contable: de un lenguaje técnico a un lenguaje tecnológico
Revista Visión Contable, 2018 La contabilidad es conocida como el lenguaje de los negocios y, por tanto, comunica información a través de los estados financieros de propósito general. Como consecuencia de los avances tecnológicos, surge el eXtensible Business Reporting Language (XBRL)
Laura Ana Marcotrigiano Zoppi
doaj +1 more source