Required disclosures in financial reports

被引：98
|
作者：
Schipper, Katherine [1 ]
机构：
[1] Duke Univ, Durham, NC 27706 USA
来源：
ACCOUNTING REVIEW | 2007年 / 82卷 / 02期
关键词：
D O I：
10.2308/accr.2007.82.2.301
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
[No abstract available]
引用
收藏
页码：301 / 326
页数：26
相关论文
共 50 条
  • [31] The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry
    Chen, Lujie
    Feldmann, Andreas
    Tang, Ou
    INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS, 2015, 170 : 445 - 456
  • [32] Climate change and Task Force on Climaterelated Financial Disclosures (TCFD) reports. A comparison between Italy and Spain
    Xhindole, Chiara
    Tarquinio, Lara
    Sierra-Garcia, Laura
    JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE, 2025, 21 (07): : 1 - 28
  • [33] A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland
    Szczepankiewicz, Elzbieta Izabela
    Loopesko, Windham Eugene
    Ullah, Farid
    ENERGIES, 2022, 15 (07)
  • [34] Investigating risk disclosures in Italian integrated reports
    Guthrie, James
    Rossi, Francesca Manes
    Orelli, Rebecca Levy
    Nicolo, Giuseppe
    MEDITARI ACCOUNTANCY RESEARCH, 2020, 28 (06) : 1149 - 1178
  • [35] On the predictive ability of narrative disclosures in annual reports
    Balakrishnan, Ramji
    Qiu, Xin Ying
    Srinivasan, Padmini
    EUROPEAN JOURNAL OF OPERATIONAL RESEARCH, 2010, 202 (03) : 789 - 801
  • [36] Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism
    Illescas, Gilberto Marquez
    Sauer, Stephen J.
    Zebedee, Allan A.
    Zhou, Linying
    ACCOUNTING AND FINANCE, 2025, 65 (01): : 691 - 712
  • [37] Financial disclosures in clinical practice guidelines Response
    Parrillo, Joseph E.
    CRITICAL CARE MEDICINE, 2010, 38 (08) : 1756 - 1757
  • [38] A stakeholder analysis of employee disclosures in annual reports
    Kent, Pamela
    Zunker, Tamara
    ACCOUNTING AND FINANCE, 2017, 57 (02): : 533 - 563
  • [39] An Evaluation of Business Model Disclosures in Integrated Reports
    Gutmayer, Thomas
    Cerbone, Dannielle
    Maroun, Warren
    AUSTRALIAN ACCOUNTING REVIEW, 2022, 32 (02) : 220 - 237
  • [40] Financial Reporting Disclosures: Market and Regulatory Failures
    Rajgopal, Shivaram
    ACCOUNTING REVIEW, 2015, 90 (02): : 819 - 822
12345