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Material Type: Article
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Financial Reports and Social CapitalJournal of business ethics, 2019-03, Vol.155 (2), p.567-596 [Peer Reviewed Journal]Springer Nature B.V. 2019 ;Springer Science+Business Media Dordrecht 2017 ;Journal of Business Ethics is a copyright of Springer, (2017). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-017-3495-5Full text available |
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Material Type: Article
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COVID-19 disclosure: A novel measurement and annual report uncertaintyJournal of risk and financial management, 2021-12, Vol.14 (12), p.1-12 [Peer Reviewed Journal]2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm14120616Full text available |
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3 |
Material Type: Article
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Earnings Management and Annual Report Readability: The Moderating Effect of Female DirectorsInternational journal of financial studies, 2022-09, Vol.10 (3), p.73 [Peer Reviewed Journal]2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs10030073Full text available |
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Material Type: Article
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Annual report readability subsequent to going-concern opinionsManagerial auditing journal, 2020-01, Vol.35 (1), p.24-42 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-09-2018-2020Full text available |
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Material Type: Article
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Determinants of forward-looking disclosures in integrated reportingManagerial auditing journal, 2018-01, Vol.33 (1), p.115-144 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-12-2016-1498Full text available |
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Material Type: Article
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Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 AgendaSustainability (Basel, Switzerland), 2021-02, Vol.13 (3), p.1178 [Peer Reviewed Journal]2021. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13031178Full text available |
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Material Type: Article
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Does CSR affect the cost of equity capital: Empirical evidence from the targeted poverty alleviation of listed companies in ChinaPloS one, 2020-02, Vol.15 (2), p.e0227952-e0227952 [Peer Reviewed Journal]COPYRIGHT 2020 Public Library of Science ;COPYRIGHT 2020 Public Library of Science ;2020 Yi et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2020 Yi et al 2020 Yi et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0227952 ;PMID: 32032381Full text available |
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8 |
Material Type: Article
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Intellectual capital disclosure in integrated reporting: an impression management analysisJournal of intellectual capital, 2015-07, Vol.16 (3), p.661-680 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2015 ;ISSN: 1469-1930 ;EISSN: 1758-7468 ;DOI: 10.1108/JIC-11-2014-0121Full text available |
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Material Type: Article
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Financial disclosure quality and sustainability disclosure quality. A case in ChinaPloS one, 2021-05, Vol.16 (5), p.e0250884-e0250884 [Peer Reviewed Journal]COPYRIGHT 2021 Public Library of Science ;2021 Abeysekera et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2021 Abeysekera et al 2021 Abeysekera et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0250884 ;PMID: 34048431Full text available |
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Material Type: Article
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Integrated reporting and assurance: where can research add value?Sustainability accounting, management and policy journal (Print), 2015-03, Vol.6 (1), p.29-53 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2015 ;ISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-09-2014-0053Full text available |
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Material Type: Article
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The financial consequences of human capital disclosure as part of integrated reportingJournal of intellectual capital, 2022-09, Vol.23 (6), p.1221-1245 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1469-1930 ;EISSN: 1758-7468 ;DOI: 10.1108/JIC-03-2021-0079Full text available |
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12 |
Material Type: Article
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Sustainability reporting or integrated reporting: which one is valuable for investors?Journal of accounting & organizational change, 2022-10, Vol.18 (5), p.666-684 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1832-5912 ;EISSN: 1839-5473 ;DOI: 10.1108/JAOC-12-2020-0204Full text available |
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13 |
Material Type: Article
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The Supply of Corporate Social Responsibility Disclosures among U.S. FirmsJournal of business ethics, 2009-02, Vol.84 (4), p.497-527 [Peer Reviewed Journal]Copyright 2009 Springer ;Springer Science+Business Media B.V. 2008 ;Springer Science+Business Media B.V. 2009 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-008-9721-4 ;CODEN: JBUEDJFull text available |
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Material Type: Article
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Analysing value added as an indicator of intellectual capital and its consequences on company performanceJournal of intellectual capital, 2010-01, Vol.11 (1), p.39-60 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2010 ;ISSN: 1469-1930 ;EISSN: 1758-7468 ;DOI: 10.1108/14691931011013325Full text available |
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15 |
Material Type: Article
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Impact of the Disclosure of Forward-Looking Information in Firm Value: A Case Study at AsiacellWebology, 2022-01, Vol.19 (1), p.3037-3056 [Peer Reviewed Journal]Copyright Dr. Alireza Noruzi, University of Tehran, Department of Library and Information Science 2022 ;ISSN: 1735-188X ;EISSN: 1735-188X ;DOI: 10.14704/WEB/V19I1/WEB19201Full text available |
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Material Type: Article
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The association of mandatory tax disclosures with the readability and tone of voluntary tax reportseJournal of tax research, 2022-02, Vol.19 (2), p.232-272 [Peer Reviewed Journal]Copyright University of New South Wales Feb 2022 ;ISSN: 1448-2398Full text available |
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Material Type: Article
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The relationship between management characteristics and financial statement readabilityEuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146Full text available |
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18 |
Material Type: Article
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School board directors’ information needs and financial reporting’s roleJournal of public budgeting, accounting & financial management, 2019-11, Vol.31 (4), p.578-595 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 1096-3367 ;EISSN: 1945-1814 ;DOI: 10.1108/JPBAFM-09-2018-0097Full text available |
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Material Type: Article
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A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in PolandEnergies (Basel), 2022-04, Vol.15 (7), p.2601 [Peer Reviewed Journal]2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1996-1073 ;EISSN: 1996-1073 ;DOI: 10.3390/en15072601Full text available |
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20 |
Material Type: Article
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The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative studyCorporate governance (Bradford), 2017-01, Vol.17 (2), p.284-304 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2017 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-11-2015-0150Full text available |