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(1999)This paper explores the extent to which there are significant differences in disclosure requirements under US, UK, international accounting standards. Previous research into international disclosure diversity has focused ...
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(University of Florida. Fisher School of Accounting, 2007)The purpose of this paper is to review and synthesize the literature on discretionary narrative disclosures. We explore why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate ...
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(Croner.CCH, 2000)This paper examines voluntary disclosure of profit forecasts by bidding companies during takeovers. Disclosure is examined from two perspectives: (i) factors influencing disclosure and (ii) the influence of good news and ...
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(Wiley-Blackwell, 1999-09)This paper examines factors influencing voluntary forecast disclosure by target companies, whether good/bad news forecasts are disclosed and the influence of forecasts on the outcome of hostile bids. Disclosure was ...
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(Association of Chartered Certified Accountants, 2000-06)
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(Institute of Chartered Accountants of Scotland, 1998)
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(Schäffer-Poeschel Verlag, 1998)
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(Taylor &Francis, 2011-12)In this paper we develop a conceptual framework, based on the concepts of rationality and motivation, which uses theories and empirical research from psychology/behavioural finance, sociology and critical accounting to ...
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(MCB University Press, 2001)This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were ...
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(Emerald, 2009)Purpose – This paper develops a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management. Design/methodology/approach – Prior ...