Results 21 to 30 of about 844,162 (117)
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
Beyond Automation: AI and the Human Value of Sell‐Side Analysts
Journal of Accounting Research, EarlyView.ABSTRACT We examine how analysts’ information acquisition and processing differ when analysts have access to AI resources, focusing on investment banks’ AI investments. We propose and test a two‐step framework, which is informed by in‐depth interviews with analysts.
Devin Shanthikumar, Il Sun Yoo
wiley +1 more source
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
Qualitative Accounting Research: Special Issue on New Directions and Emerging Contexts
Accounting &Finance, EarlyView.ABSTRACT This special issue highlights the continuing vitality, relevance, and diversity of qualitative accounting research within Accounting and Finance. Building on the foundation established by the journal's 2019 special issue on qualitative accounting research, this special issue explores how qualitative methods can illuminate accounting as it is ...
Conor Clune, Ralph Kober, Paul Thambar
wiley +1 more source
Relative Peer Quality and 10‐K Readability
Journal of Business Finance &Accounting, EarlyView.ABSTRACT This study examines the impact of the relative managerial quality of executives’ compensation peers on the readability of narrative disclosures in focal firms’ 10‐K reports. We use the fraction of peers with greater managerial ability scores than the reporting firm to measure the reporting firm's relative peer quality (RPQ).
Xiaohua (Stephen) Wu +2 more
wiley +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 6636-6648, September 2026.ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 6484-6507, September 2026.ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò +3 more
wiley +1 more source
Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1357-1381, August 2026.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
Discover SustainabilityPurpose This study aims to investigate the connections between the effective implementation of eXtensible Business Reporting Language (XBRL) and organizational, economic, technological, and cultural factors, specifically focusing on the mediating role of
Rasha Alghazzawi
doaj +1 more source
Jurnal AkuntansiPurpose – This study aims to analyze the relationship between the implementation of eXtensible Business Reporting Language (XBRL) and the transparency of Corporate Social Responsibility (CSR) disclosures in companies listed on the Indonesia Stock ...
Rony Tarigan, Se Tin Se Tin
doaj +1 more source