Výsledky vyhľadávania - "FINANCIAL disclosure"

Do free-floated shares and board characteristics influence corporate risk disclosure? An empirical analysis on conventional banks in a developing country.

Autori: Radwan, Elhassan Kotb Abdelrahman Ali, Nada Omar Hassan Mohamed, Mostafa Kayed Abdelazeem

Zdroj: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p1925-1949. 25p.

Predmety: *FINANCIAL disclosure, *CORPORATE governance, *BANKING industry, *FINANCIAL statements, *EMERGING markets, *STOCKS (Finance), REGULATORY compliance

Geografický termín: EGYPT

Which financial indicators do stakeholders have to focus on to manage risk of bank failure?

Autori: Atman, Zinaba Lamarque, Eric

Zdroj: Review of Accounting & Finance. 2025, Vol. 24 Issue 4, p503-550. 48p.

Predmety: *BANK failures, *FINANCIAL disclosure, *RISK managers, *STAKEHOLDER theory, *MACROECONOMICS, *RISK assessment, *ECONOMIC indicators

Geografický termín: EUROPE

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?

Autori: Efretuei, Ekaete Yekini, Kemi

Zdroj: Abacus. Oct2025, p1. 35p. 4 Illustrations.

Predmety: *INTERNATIONAL Financial Reporting Standards, *FINANCIAL disclosure, *DISCLOSURE, *STANDARDS, LINGUISTIC complexity, READABILITY (Literary style)

Korporácia: INTERNATIONAL Accounting Standards Board

Women Inside Directors and CEO Impression Management: An Upper Echelons Theory Perspective.

Autori: Shaikh, Ibrahim A. Boshanna, Abdlmutaleb Wang, Zhonghui ‘Hugo’

Zdroj: Canadian Journal of Administrative Sciences (John Wiley & Sons, Inc.). Oct2025, p1. 16p. 2 Illustrations.

Predmety: *CORPORATE governance, *FINANCIAL disclosure, *CORPORATE public relations, *SENIOR leadership teams, *WOMEN leaders

Management incentives, governance, and digital transformation: effects on financial disclosure integrity.

Autori: Li, Yali Du, Gaobin Lu, Yilun

Zdroj: Journal of Economics & Finance. Dec2025, Vol. 49 Issue 4, p1115-1145. 31p.

Predmety: *DIGITAL transformation, *FINANCIAL disclosure, *INVESTOR protection, *ORGANIZATIONAL governance, *FINANCIAL markets, *CORPORATE governance, INCENTIVE (Psychology)

Geografický termín: SHANGHAI (China), SHENZHEN (Guangdong Sheng, China : East)

CFO Accounting Expertise and SEC Comment Letter Process.

Autori: Kwon, Soo Young Lim, Jee-Hae Park, Jongwon

Zdroj: Journal of Accounting, Auditing & Finance; Oct2025, Vol. 40 Issue 4, p1160-1196, 37p

Predmety: CHIEF financial officers, ACCOUNTING, TAX compliance costs, FINANCIAL statements, REGULATORY compliance, FINANCIAL disclosure

Korporácia: UNITED States. Securities & Exchange Commission

PUBLIC AUDIT IN EMERGING MARKETS: THE ROLE OF EXTERNAL AUDIT IN FINANCIAL TRANSPARENCY - LONGITUDINAL EVIDENCE FROM KOSOVO 2018-2022.

Alternate Title: GELİŞMEKTE OLAN ÜLKELERDE KAMU DENETİMİ: FİNANSAL ŞEFFAFLIĞIN SAĞLANMASINDA DIŞ DENETİMİN ROLÜ - KOSOVA ÖRNEĞİ ÜZERİNE BOYLAMSAL BIR İNCELEME (2018-2022).

Autori: SPANCA, Riza ÇITAK, Nermin

Zdroj: Journal of Marmara University Social Sciences Institute / Öneri. tem2025, Vol. 20 Issue 64, p351-378. 28p.

Predmety: *INSTITUTIONAL autonomy, *FINANCIAL disclosure, *EMERGING markets, *PUBLIC sector, CAPACITY (Law)

MÜƏSSİSƏLƏRDƏ APARILAN AUDİT FƏALİYYƏTİNİN NORMATİV-HÜQUQİ TƏMİNATI.

Alternate Title: REGULATORY AND LEGAL FRAMEWORK FOR AUDITING ACTIVITIES IN ENTERPRISES.
НОРМАТИВНО-ПРАВОВОЕ ОБЕСПЕЧЕНИЕ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ НА ПРЕДПРИЯТИЯХ

Autori: qızı, Həsənova Əminə Ağamoğlan¹ amina.qasanova5@mail.ru

Zdroj: Audit (2616-4310). 2025, Issue 3, p144-150. 7p.

Predmety: *AUDITING, *FINANCIAL disclosure, *PROPERTY rights, *INTERNAL auditing, *CAPITALISM, JUSTICE administration, REGULATORY compliance

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings.

Autori: Hossain, Sarowar Peng, Ryan Zihang

Zdroj: Accounting & Finance. Sep2025, p1. 28p.

Predmety: *AUDITING fees, *FINANCIAL disclosure, *FINANCIAL statements, *AUDITING, *CORPORATE accounting, *BUSINESS continuity planning, CONTENT analysis

Korporácia: UNITED States. Securities & Exchange Commission

Divisional Managers and Corporate Disclosure Quality.

Autori: Gong, Zhaoran (Jason) Su, Lixin (Nancy) Xue, Fujing a ďalší

Zdroj: Journal of Business Finance & Accounting. Sep2025, p1. 26p.

Predmety: *FINANCIAL disclosure, *EARNINGS forecasting, *SENIOR leadership teams, *ORGANIZATIONAL communication, *ORGANIZATIONAL structure, *EARNINGS management, EXCELLENCE

Geografický termín: UNITED States

Impact of audit committee characteristics on risk disclosure: evidence from the banking sector of Pakistan.

Autori: Akbar, Awais Zeb, Shumaila Zada, Hassan

Zdroj: International Journal of Disclosure & Governance. Sep2025, Vol. 22 Issue 3, p706-721. 16p.

Predmety: *AUDIT committees, *FINANCIAL disclosure, *GOVERNMENT accountability, *STAKEHOLDER theory, *CORPORATE governance, *BANKING industry

Geografický termín: PAKISTAN

The value of information risk: is there an acquisition discount for less readable financial disclosures?

Autori: Hussaini, Mussa Nguyen, Van Diem Rigoni, Ugo a ďalší

Zdroj: Applied Economics. Jul2025, Vol. 57 Issue 31, p4596-4613. 18p.

Predmety: *CORPORATION reports, *FINANCIAL disclosure, *VALUATION, *BUSINESS enterprises, ANNOUNCEMENTS

El ICAC somete a información Pública la modificación de las NIA-ES para reforzar la transparencia fiscal.

Autori: López Zarza, Ángel

Zdroj: Técnica Contable y Financiera. dec2025, Issue 91, p146-148. 3p.

Predmety: *FINANCIAL disclosure, *CORPORATE taxes, *ACCOUNTING standards, *GOVERNMENT regulation, *AUDITING, *AUDITING laws, TRANSPARENCY in government

Korporácia: INSTITUTO de Contabilidad y Auditoria de Cuentas (Spain)

Unregulated Corporate Financial Disclosure and Analysts' Forecast Properties: The Case of Embedded Value Reporting by Life Insurers.

Autori: El-Gazzar, Samir M. Jacob, Rudolph A. McGregor, Scott P.

Zdroj: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p516-539. 24p.

Predmety: *FINANCIAL disclosure, *NET present value, *FINANCIAL analysts, *ECONOMIC indicators, *EARNINGS forecasting, *ACCOUNTING standards

The transnational legal ordering of beneficial ownership registration.

Autori: Ates, Leyla Knobel, Andres Lorenzo, Florencia a ďalší

Zdroj: Transnational Legal Theory. Oct2025, Vol. 16 Issue 3, p451-476. 26p.

Predmety: *RECORDING & registration, *FINANCIAL disclosure, *PROPERTY rights, *DISCLOSURE, *STANDARDS, *STOCK ownership, *INTERNATIONAL organization, *INSTITUTIONAL environment

Related parties, financial reporting quality, and donations.

Autori: Balsam, Steven Harris, Erica E. Wong, Paul

Zdroj: Contemporary Accounting Research; Sep2025, Vol. 42 Issue 3, p1652-1683, 32p

Predmety: RELATED party transactions, NONPROFIT organizations, ALTRUISM, AFFILIATED corporations, FUNDRAISING, DISCLOSURE laws, CORPORATE giving, FINANCIAL disclosure

Korporácia: UNITED States. Internal Revenue Service

Private Loan Disclosure Covenants and Public Management Guidance.

Autori: Krupa, Nicholas Lee, Ruby Tucker, Jennifer Wu

Zdroj: Journal of Accounting, Auditing & Finance; Jul2025, Vol. 40 Issue 3, p1095-1126, 32p

Predmety: LOAN agreements, EARNINGS management, DISCLOSURE, FINANCIAL disclosure, COVENANTS (Law)

The Effects of a U.S. Approach to Enforcement: Evidence from China.

Autori: Duan, Tinghua Li, Kai Rogo, Rafael a ďalší

Zdroj: Journal of Financial & Quantitative Analysis. Feb2024, Vol. 59 Issue 1, p121-156. 36p.

Predmety: *FINANCIAL disclosure, *FINANCIAL statements, *STOCK prices, *FINANCIAL market reaction, *INFORMATION asymmetry, REGULATORY compliance

Geografický termín: CHINA

Korporácia: SHANGHAI Stock Exchange

Signal of Financial or Performance Transparency? The Impact and Mechanisms of Nonprofit Transparency on Donation Willingness.

Autori: Wu, Zhongsheng Dai, Yiming

Zdroj: Public Performance & Management Review. 2025, Vol. 48 Issue 3, p675-704. 30p.

Predmety: *FINANCIAL disclosure, *NONPROFIT organizations, *FINANCIAL performance, *CHARITABLE giving, SIGNALS & signaling

Information Transparency of Firm Financing.

Autori: NOËL, ANTOINE L. SUN, HONGFEI

Zdroj: Journal of Money, Credit & Banking (John Wiley & Sons, Inc.). Jun2025, p1. 28p. 2 Illustrations.

Predmety: *AGENCY costs, *FINANCIAL disclosure, *INFORMATION asymmetry, *DEBT, *FINANCIAL instruments, *CORPORATE debt financing, EQUITY management