المؤلفون: Bargeron, Leonce¹ (AUTHOR), Bonaimé, Alice² (AUTHOR), Docimo, William³ (AUTHOR), Feng, Mei⁴ (AUTHOR) mfeng@katz.pitt.edu, Thomas, Shawn⁴ (AUTHOR)

المصدر: Contemporary Accounting Research. Jun2024, Vol. 41 Issue 2, p1151-1185. 35p.

مصطلحات موضوعية: *DISCLOSURE, *DISCLOSURE laws, *GREAT Recession, 2008-2013, *COVID-19 pandemic, *STOCK repurchasing

المؤلفون: Arena, Claudia¹ (AUTHOR), Bozzolan, Saverio² (AUTHOR), Imperatore, Claudia³ (AUTHOR) claudia.imperatore@unibocconi.it

المصدر: Journal of Accounting, Auditing & Finance. Oct2023, Vol. 38 Issue 4, p986-1008. 23p. 6 Charts, 1 Graph.

مصطلحات موضوعية: *DISCLOSURE laws, *BUSINESS enterprises, *DISCLOSURE, *DATABASES, PETROLEUM

المؤلفون: Grosse, Matthew¹ (AUTHOR), Scott, Tom² (AUTHOR) thomas.scott@aut.ac.nz, Zang, Zeting² (AUTHOR)

المصدر: Accounting & Finance. Jun2024, Vol. 64 Issue 2, p1525-1547. 23p.

مصطلحات موضوعية: *DISCLOSURE laws, *AUDITING, *AUDITING fees, *ACCOUNTING standards, *FINANCIAL statements, *AUDITING standards

مصطلحات جغرافية: NEW Zealand

المؤلفون: Chen, Jerry¹ (AUTHOR) chen.jerry@auckland.ac.nz

المصدر: Journal of Applied Accounting Research. 2024, Vol. 25 Issue 3, p748-775. 28p.

مصطلحات موضوعية: *FINANCIAL market reaction, *DISCLOSURE laws, *INVESTORS, *GOVERNMENT regulation, *ACCOUNTING standards, *INTERNATIONAL Financial Reporting Standards, SUSTAINABLE development reporting

مصطلحات جغرافية: SINGAPORE

المؤلفون: Qingquan Xin¹, Lu Shi² shilu@whut.edu.cn, Chi Zhang³

المصدر: Emerging Markets Finance & Trade. May2024, Vol. 60 Issue 6, p1162-1181. 20p.

مصطلحات موضوعية: *DISCLOSURE laws, *EARNINGS forecasting, *FORECASTING, *DISCLOSURE, *CAPITAL market, *GOVERNMENT business enterprises

مصطلحات جغرافية: CHINA

المؤلفون: Chang, Yu-Tzu, Chi, Wuchun, Stone, Dan N.

المصدر: Journal of Accounting, Auditing & Finance; Jul2024, Vol. 39 Issue 3, p786-806, 21p

مصطلحات موضوعية: AUDITING, INVESTMENT information, EARNINGS announcements, DISCLOSURE laws, FINANCIAL statements, FISCAL year, DISCLOSURE

المؤلفون: Edwards, Alexander, Hutchens, Michelle, V. Persson, Anh

المصدر: Contemporary Accounting Research; Jun2024, Vol. 41 Issue 2, p1248-1283, 36p

مصطلحات موضوعية: ORGANIZATIONAL transparency, THIRD-party logistics, NONCOMPLIANCE, PRODUCTION planning, TAX rates, EXPERIMENTAL design, DISCLOSURE laws, TAX planning

الشركة/الكيان: EUROPEAN Union

المؤلفون: Li, Kun¹ (AUTHOR) kunli@bnu.edu.cn

المصدر: Applied Economics Letters. Aug2024, Vol. 31 Issue 14, p1286-1291. 6p.

مصطلحات موضوعية: *SOCIAL accounting, *DISCLOSURE laws

مصطلحات جغرافية: CHINA

المؤلفون: Tucker, Anne M.¹ amtucker@gsu.edu, Xia, Yusen², Smelcer, Susan Navarro³

المصدر: American Business Law Journal. Mar2024, Vol. 61 Issue 1, p57-86. 30p.

مصطلحات موضوعية: *RISK, *INVESTMENT policy, MUTUAL fund laws, FINANCIAL disclosure laws

الشركة/الكيان: UNITED States. Securities & Exchange Commission

المؤلفون: Afeltra, Giovanna¹ (AUTHOR) gafeltra@liuc.it, Korca, Blerita² (AUTHOR), Costa, Ericka³ (AUTHOR), Tettamanzi, Patrizia¹ (AUTHOR)

المصدر: Accounting Forum. Mar2024, Vol. 48 Issue 1, p1-34. 34p.

مصطلحات موضوعية: *CORPORATION reports, *DISCLOSURE laws, *SOCIAL accounting, *FINANCIAL statements, *EARNINGS management, *INTERNATIONAL Financial Reporting Standards