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Journal articles on the topic 'Management's Disclosure'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Reynolds‐Moehrle, Jennifer. "Management's disclosure of hedging activity." International Journal of Managerial Finance 1, no. 2 (2005): 108–22. http://dx.doi.org/10.1108/17439130510600820.

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Chandra, Uday, Michael L. Ettredge, and Mary S. Stone. "Enron-Era Disclosure of Off-Balance-Sheet Entities." Accounting Horizons 20, no. 3 (2006): 231–52. http://dx.doi.org/10.2308/acch.2006.20.3.231.

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The scandal that followed Enron's failure to disclose billions of dollars of debt held by off-balance-sheet entities (OBSEs) prompted investor interest in these entities and motivated auditors to request more accounting guidance. The SEC responded by issuing Financial Release No. 61 (FR-61) to remind managers to follow SEC guidance for disclosures on liquidity and capital resources in the Management's Discussion and Analysis section of the annual report. FR-61 identifies disclosure objectives but does not require specific disclosures. We study how the OBSE-related disclosures of companies that

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Mercer, Molly. "How Do Investors Assess the Credibility of Management Disclosures?" Accounting Horizons 18, no. 3 (2004): 185–96. http://dx.doi.org/10.2308/acch.2004.18.3.185.

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This paper synthesizes the existing literature on disclosure credibility and identifies four factors that investors consider when assessing the credibility of a management disclosure: (1) situational incentives at the time of the disclosure, (2) management's credibility (i.e., competence and trustworthiness), (3) the levels of external and internal assurance, and (4) characteristics of the disclosure itself. Disclosure credibility tends to be higher when management has few incentives to mislead investors and/or is perceived to be competent and trustworthy. Validation by external or internal so

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Abou-El-Sood, Heba, and Dalia El-Sayed. "Abnormal disclosure tone, earnings management and earnings quality." Journal of Applied Accounting Research 23, no. 2 (2022): 402–33. http://dx.doi.org/10.1108/jaar-07-2020-0139.

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PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.Design/methodology/approachThis study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors e

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Cormier, Denis, Irene M. Gordon, and Michel Magnan. "Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality." Journal of Business Ethics 49, no. 2 (2004): 143–65. http://dx.doi.org/10.1023/b:busi.0000015844.86206.b9.

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6

Greco, Giulio. "The management's reaction to new mandatory risk disclosure." Corporate Communications: An International Journal 17, no. 2 (2012): 113–37. http://dx.doi.org/10.1108/13563281211220256.

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Holt, Travis P. "An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance." Behavioral Research in Accounting 31, no. 1 (2018): 65–80. http://dx.doi.org/10.2308/bria-52276.

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ABSTRACT This study investigates whether assured disclosures of management's remediation of material weaknesses in internal controls affect positively unsophisticated investor perceptions of disclosure credibility and the likelihood of their investing in a firm. The results indicate that investors perceive assured material weakness remediation disclosures, whether the audit source is external or internal to the firm, to be more credible than unassured disclosures. Specifically, external assurance is seen to be more credible than the assurance provided by internal auditors but that is seen as m

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Mercer, Molly. "The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility." Accounting Review 80, no. 2 (2005): 723–44. http://dx.doi.org/10.2308/accr.2005.80.2.723.

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This study provides a theoretical framework and experimental evidence on how managers' disclosure decisions affect their credibility with investors. I find that in the short-term, more forthcoming disclosure has a positive effect on management's reporting credibility, especially when management is forthcoming about negative news. However, these short-term credibility effects do not persist over time. In the long-term, managers who report positive earnings news are rated as having higher reporting credibility than managers who report negative earnings news, regardless of their previous disclosu

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Glendening, Matthew. "Critical Accounting Estimate Disclosures and the Predictive Value of Earnings." Accounting Horizons 31, no. 4 (2017): 1–12. http://dx.doi.org/10.2308/acch-51801.

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SYNOPSIS In the early 2000s, the Securities and Exchange Commission (SEC) called on firms to provide new Management's Discussion and Analysis (MD&A) disclosures about their critical accounting estimates (CAEs). The quantitative sensitivity disclosures outline reasonably likely changes in firms' highly uncertain accounting estimates and allow firms to communicate with users about accounting measurement uncertainty. Using a sample of S&P 500 firms, I find that the predictive value of earnings with respect to future cash flows is negatively associated with the presence of a CAE disclosure

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10

Asay, H. Scott, W. Brooke Elliott, and Kristina Rennekamp. "Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information." Accounting Review 92, no. 4 (2016): 1–25. http://dx.doi.org/10.2308/accr-51570.

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ABSTRACT Prior literature suggests that investors react less strongly to information in less readable disclosures. We extend this literature by considering how disclosure readability affects the sensitivity of investors' valuation judgments to the information contained in outside (i.e., non-firm) sources of information. Using an experiment, we present investors with a disclosure containing mixed news about the valence of firm performance, and this disclosure varies in readability. We find that investors who initially view a less readable firm disclosure provide valuation judgments that incorpo

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11

Chen, Carl R., and Nancy J. Mohan. "Timing the Disclosure of Information: Management's View of Earnings Announcements." Financial Management 23, no. 3 (1994): 63. http://dx.doi.org/10.2307/3665622.

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12

Ikram, Syafrizal, Achmad Fadjar, and Andry Rachman. "DISCLOSURE OF SUSTAINABILITY REPORTS." Jurnal Riset Bisnis dan Manajemen 17, no. 2 (2024): 75–84. http://dx.doi.org/10.23969/jrbm.v17i2.12112.

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The bank does not focus on profits but pays attention to the environment and social issues that lead to sustainable development. The Financial Services Authority (OJK) issued regulations regarding Technical Guidelines for Preparing Sustainability Reports. This research aims to determine the level of disclosure of sustainability reports in 2022 at state-owned banks and state-owned companies on the Indonesian Stock Exchange. The research method uses descriptive analysis, which describes the research object based on facts and then analyzes and interprets it. The research results on the level of d

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13

Rakhmayani, Alfita, and Maya Aresteria. "Disclosure of Weaknesses and Effectiveness of Internal Control in Indonesia." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 6 (March 31, 2023): 1104–9. http://dx.doi.org/10.34010/icobest.v4i.486.

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Internal control plays an important role in managing the company's resources to achieve its goals, guarantees that the financial reports presented can be trusted and ensures that there are no violations of the provisions committed by the company. However, parties outside the company cannot know directly the implementation of internal control that has been carried out. Adequate disclosure can help stakeholders to assess the quality of the company's internal control system. Section 302 and Section 404 of SOX state that management is responsible for establishing and maintaining the company's cont

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Schroeder, Joseph H. "The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures." Accounting Review 91, no. 2 (2015): 677–705. http://dx.doi.org/10.2308/accr-51182.

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ABSTRACT This study examines the role of the external audit in management's decision about the amount of GAAP financial statement information to disclose in the annual earnings announcement. The earnings announcement is a key disclosure provided by public companies. Yet, there is no requirement that earnings announcements contain audited GAAP numbers; in fact, recent trends indicate that a majority of companies release earnings before the completion of year-end audit fieldwork. I predict and find that companies that wait until the audit is more complete at the earnings announcement date and re

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Kiattikulwattana, Prapaporn. "Earnings management and voluntary disclosure of management's responsibility for the financial reports." Asian Review of Accounting 22, no. 3 (2014): 233–56. http://dx.doi.org/10.1108/ara-11-2013-0075.

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Purpose – The purpose of this paper is to investigate the relationship between voluntary disclosure of a statement of management's responsibility for the financial reports (MRF) and earnings management, both accrual and real earnings management, in firms listed on the Stock Exchange of Thailand (SET). Design/methodology/approach – The samples in this study are selected from listed companies on the SET in the year 2009. The multiple regression are used to test hypotheses. Findings – The results show that the inclusion of a MRF has no association with both discretionary accrual and real earnings

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Hidayat, Muhammad, Abdullah Saggaf, Muhammad Ichsan Siregar, and Ery Erman. "Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia." Owner 7, no. 3 (2023): 2625–32. http://dx.doi.org/10.33395/owner.v7i3.1461.

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The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling.

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Bauman, Mark P., and Kenneth W. Shaw. "Disclosure of Managers' Forecasts in Interim Financial Statements: A Study of Effective Tax Rate Changes." Journal of the American Taxation Association 27, no. 2 (2005): 57–82. http://dx.doi.org/10.2308/jata.2005.27.2.57.

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This study examines whether managerial forecasts of annual effective tax rates, disclosed in interim financial statements, are useful in predicting future quarterly earnings, are incorporated in financial analysts' forecasts of quarterly earnings, or are impounded in stock prices. The integral view of interim financial reporting requires managers to make their best estimate of the effective income tax rate (ETR) to be in effect for the full fiscal year. Thus, the ETR reflected in interim financial statements represents the disclosure of certain private information regarding management's expect

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Mayew, William J., Mani Sethuraman, and Mohan Venkatachalam. "MD&A Disclosure and the Firm's Ability to Continue as a Going Concern." Accounting Review 90, no. 4 (2014): 1621–51. http://dx.doi.org/10.2308/accr-50983.

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ABSTRACT This paper explores the role of textual disclosures in the Management, Discussion, and Analysis (MD&A) section of a firm's SEC 10-K filing in predicting a firm's ability to continue as a going concern. Using a sample of firms that filed for bankruptcy between 1995 and 2012 to identify firms that cease as a going concern, we find that both management's opinion about going concern reported in the MD&A and the linguistic tone of the MD&A together provide significant explanatory power in predicting whether a firm will cease as a going concern. Moreover, the predictive ability

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Pardede, Robert Pius, and Tri Ernawati. "Analisis Penerapan PSAK 5 (Revisi 2009) terhadap Pengungkapan Segmen Operasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 2 (2018): 157–63. http://dx.doi.org/10.37641/jiakes.v5i2.86.

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The International Accounting Standards Board (IASB) is committed to improve their standards’ quality, which is the global accounting standards that reflect information in financial statements as transparent and comparable for public purposes. The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) provide guidelines in creating and interpreting companies’ financial statements (Iatridis & Dalla, 2011). The purpose of this research was to assess the impact of the application of PSAK 5 (revised 2009). PSAK 5 (revised 2009) requires segment discl

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Du, Ning, Mary P. Mindak, Ray Whittington, and John E. McEnroe. "The Effects of Ambiguity on Loss Contingency Evaluation by Auditors and Investors." Behavioral Research in Accounting 32, no. 1 (2019): 135–47. http://dx.doi.org/10.2308/bria-52513.

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ABSTRACT The objective of this study is to provide additional evidence regarding the effect of ambiguity on auditors' and investors' judgments when they evaluate managers' disclosures about loss contingencies. Inspired by Nelson and Kinney (1997), we conducted an experiment where auditors and investors evaluate management's loss disclosures. We manipulate the probability of loss at three levels and the uncertainty about the ambiguity at two levels. Our results show that both auditors and investors appear to be aggressive toward financial reporting choices, and are less willing to recommend a l

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Wibowo, Vivian Angelina Soegiharto, and Teng Jesica Handoko. "Pengaruh Kinerja Lingkungan dan Struktur Kepemilikan terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan sebagai Variabel Intervening." Jurnal Akuntansi Bisnis dan Ekonomi 5, no. 2 (2019): 1467–82. http://dx.doi.org/10.33197/jabe.vol5.iss2.2019.316.

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Financial performance is the result of management's efforts in managing and carrying out operations using resources effectively in a given period. Financial performance is often used by stakeholders in making decisions, namely Return on Assets. In addition to financial performance, environmental performance is important for the company to preserve nature and prevent risks due to its operational activities. Implementation of good environmental performance requires substantial funds and funding that is often used, namely shares that create ownership structures. In return for investor funds, comp

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Abhayawansa, Subhash, and Mohammad Azim. "Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector." Asian Review of Accounting 22, no. 2 (2014): 98–127. http://dx.doi.org/10.1108/ara-10-2013-0067.

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Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of IC disclosures made by listed pharmaceutical companies in Bangladesh. Design/methodology/approach – Data are gathered through a content analysis of the 2006 annual reports of 16 pharmaceutical companies quoted on the Dhaka Stock Exchange. The content analysis is performed by IC topic (i.e. categories and s

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Krische, Susan D., Paula R. Sanders, and Steven D. Smith. "Management Credibility and Investment Risk: An Experimental Investigation of Lease Accounting Alternatives." Behavioral Research in Accounting 26, no. 1 (2013): 109–30. http://dx.doi.org/10.2308/bria-50633.

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ABSTRACT This paper examines how users' understanding of the financial statement impact of accounting alternatives and the disclosure choices management has made jointly influence users' assessments of management credibility and investment risk. Specifically, in a lease obligation setting, management's reporting choice (i.e., recognition versus disclosure), the presence of a supplemental reconciliation from disclosure to recognition, and the source of that reconciliation (as company management or an independent analyst) are manipulated. As predicted, the findings indicate that users assess a m

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Frank, Michele L., Jonathan H. Grenier, and Jonathan S. Pyzoha. "How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance." Journal of Information Systems 33, no. 3 (2019): 183–200. http://dx.doi.org/10.2308/isys-52374.

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ABSTRACT This paper provides evidence that the efficacy of voluntary cybersecurity risk management reporting and independent assurance, in terms of enhancing investment attractiveness, depends on whether a company has disclosed a prior cyberattack. Based on the voluntary disclosure literature, we predict and find that issuing the management component of the AICPA's cybersecurity reporting framework absent assurance is more effective when a company has not (versus has) disclosed a prior cyberattack, as nonprofessional investors are less likely to question the reliability of management's reporti

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Bratten, Brian, Cristi A. Gleason, Stephannie A. Larocque, and Lillian F. Mills. "Forecasting Taxes: New Evidence from Analysts." Accounting Review 92, no. 3 (2016): 1–29. http://dx.doi.org/10.2308/accr-51557.

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ABSTRACT We provide new evidence about how analysts incorporate and improve on management ETR forecasts. Quarterly ETR reporting under the integral method provides mandatory point-estimate forecasts by management, but firms must record certain “discrete” tax items fully in the quarter in which they occur, polluting these forecasts. We investigate management ETR accuracy, analysts' decisions to mimic management's estimate, analysts' accuracy relative to each other or to management, and dispersion. Our comprehensive analysis reveals that analysts deviate from management more and are more accurat

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Reza, Muhammad, Muhammad Dahlan, and Syaiful Rahman. "The Influence of Management Discussion and Analysis (MD&A) on Investor Reactions." Eduvest - Journal of Universal Studies 5, no. 2 (2025): 1350–61. https://doi.org/10.59188/eduvest.v5i2.50801.

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This research aims to provide empirical evidence of investor reactions to the disclosure of Management's Discussion and Analysis (MD&A) and Trading Volume Activity (TVA) for companies listed on the Indonesia Stock Exchange from 2015 to 2021. The motivation for this study is the lack of research in Indonesia examining the impact of MD&A on investor decisions, as illustrated by market reactions to stock returns and trading volume activity (TVA). The data used in this research is secondary data obtained from the Annual Reports of companies listed on the Indonesia Stock Exchange (IDX), Ref

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Meyliana, Meyliana, and Vinola Herawaty. "Dapatkah Profitabilitas Memperkuat Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Praktik Earnings Management?" Jurnal Akademi Akuntansi 5, no. 2 (2022): 296–311. http://dx.doi.org/10.22219/jaa.v5i2.20557.

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The purpose of this study was to examine the effect of CSR disclosure by measuring the 7 themes of ISO 26000 disclosure and Good Corporate Governance on earnings management practices. In addition, this study also examines the magnitude of the effect of profitability as a moderating variable of the relationship between these variables. The testing technique uses the Random Effect Model through the Eviews 10 application. The research population is all companies that publish Sustainability Reports from 2016-2020. The results show that CSR disclosure and its interaction with profitability as a mod

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Ogunmodede, Emmanuel Olorunfemi, Owoola Rekiat Ibukun-Falayi, and Sunday Francis Alake. "Firms Attributes and Sustainability Disclosures a Study of Less Sensitive Environmental Sector in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 6 (2024): 17–31. http://dx.doi.org/10.37745/ejaafr.2013/vol12n61731.

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This research delves into how firm attributes influence sustainability disclosure, focusing on a comparative analysis within the less environmentally sensitive sector in Nigeria. The specific aims include determining the variance in the impact of Leverage on sustainability disclosure and exploring the distinction in the effect of profitability on sustainability disclosure within this sector. Employing a longitudinal and ex-post facto research design, the study targets a population of 150 listed firms in Nigeria, selecting a sample of 20 firms from both financial and non-financial sectors throu

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Weirich, Thomas R., and Lori Olsen. "An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness." Current Issues in Auditing 10, no. 2 (2016): A28—A37. http://dx.doi.org/10.2308/ciia-51480.

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SUMMARY With the passage of the Sarbanes-Oxley Act, there has been much discussion and analysis of Section 404 dealing with management's and the external auditor's evaluation of internal controls over financial reporting (ICFR). However, Section 302 of the Act requires management to evaluate their disclosure controls and procedures (DC&P) and report on the effectiveness of such controls in their 10-Q and 10-K filings. This paper explains the SEC's differentiation of ICFR and DC&P and attempts to report on the effectiveness of DC&P utilizing the Audit Analytics database. The data sh

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Ryad, Ahmad Muhammad, Tri Widyastuti, Darmansyah, and Danial Thaib. "Good Corporate Governance Mechanism in Increasing Firm Value with Corporate Social Responsibility Disclosure and Green Intellectual Capital as Mediating Variables." Jurnal Bisnis dan Ekonomi 2, no. 3 (2024): 313–31. http://dx.doi.org/10.61597/jbe-ogzrp.v2i3.41.

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Abstract : Numerous factors exert influence on Firm Value within a company, encompassing aspects such as good corporate governance, corporate social responsibility (CSR) disclosure, green intellectual capital, and economic, social, and environmental dimensions. Objective : This study aims to empirically analyze and assess the impact of good corporate governance on Firm Value, with corporate social responsibility and green intellectual capital as intervening variables. Methodology : Employing a purposive sampling method, research data was collected from telecommunications companies listed on th

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Ridwansyah, Ridwansyah. "MD&A ON SHARIA STOCK EXISTENCE." FINANSIA: Jurnal Akuntansi dan Perbankan Syariah 2, no. 02 (2019): 191. http://dx.doi.org/10.32332/finansia.v2i2.1656.

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This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple

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Quattrociocchi, Bernardino, Silvia Sergiacomi, and Francesco Mercuri. "The influence of corporate board on non-financial disclosure according to the main organizational theories." CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES, no. 1 (February 2020): 19–36. http://dx.doi.org/10.3280/cgrds1-2019oa8682.

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This study aims to define a theoretical framework of the main organisational theories identifying how the board composition influences both CSR activity and disclosure. Using the literature review as the research method, the analysis highlights some implications of each organisational theory on non-financial information disclosure and board's role. Specifically, the research shows that the management's influence on non-financial information practice of an organisation is not emphasized by all organizational theories. In addition, based on the research results, non-financial information can sho

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Triki, Anis, and Vicky Arnold. "Getting Caught “Sugar Coating”: The Behavioral Implications of Using a Decision Aid That Detects Linguistic Manipulations in Financial Disclosures." Journal of Emerging Technologies in Accounting 13, no. 2 (2016): 169–84. http://dx.doi.org/10.2308/jeta-51596.

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ABSTRACT Evidence from recent studies suggests that management strategically uses linguistic manipulations to “sugar coat” corporate narratives particularly when it is to their advantage. Research also suggests that investors are influenced by these manipulations and that they are not capable of detecting them on their own. Emerging technologies such as textual analysis software are capable of analyzing corporate narratives; however, their impact on investors' decision making remains unknown. This manuscript explores the effect of these emerging technologies a priori to their availability and

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Adebiyi, Ifeoluwa, Muideen Awodiran, and Abayomi Asubiojo. "INVESTIGATION OF OVERSIGHT MECHANISMS DRIV Adebiyi, I. M. Awodiran, M. A., & Asubiojo, A. O. (2024). Investigation of Oversight Mechanisms Driving ESG Disclosure of Quoted Non-Financial Firms in an Emerging Economy. African Multidisciplinary Accounting Journal, 1(1),1-18. https://doi.org /10.69480/amaj.12.V1. 3852 ING ESG DISCLOSURE OF QUOTED NON-FINANCIAL FIRMS IN AN EMERGING ECONOMY." AFRICAN MULTIDISCIPLINARY ACCOUNTING JOURNAL 1, no. 1 (2024): 1–21. https://doi.org/10.69480/amaj.12.v1.3852.

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Aim: This present study evaluates oversight mechanisms and how they drive ESG disclosure. It specifically examines the roles of Audit Committee Effectiveness and Institutional Shareholding on the disclosure of ESG practices of non-financial firms in an emerging economy, Nigeria. Background: Rising forms of challenges in the field of environment, society and governance are leading to calls for adoption and disclosure of sustainable practices across the world. Despite this demand, the disclosure level varies among firms and across countries. The insufficiency of evidence about the reporting of E

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E. O., Ogunmodede,, Aggreh, M., and Udeh, N. F. "Firms Attributes and Sustainability Disclosures: A Study of Sensitive Environmental Sector in Nigeria." African Journal of Accounting and Financial Research 7, no. 3 (2024): 130–48. http://dx.doi.org/10.52589/ajafr-nuwbri1f.

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This study investigates the impact of firm attributes on sustainability disclosure, focusing on a comparative analysis of environmentally sensitive firms. The specific objective is to ascertain the discrepancy in the influence of firm size on sustainability disclosure within the more environmentally sensitive industry. Employing a longitudinal and ex-post facto research design, the study encompasses a population of one hundred and fifty (150) listed firms in Nigeria. A sample of 20 firms from both financial and non-financial sectors was selected using a judgmental sampling technique. Data were

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Glendening, Matthew, Elaine G. Mauldin, and Kenneth W. Shaw. "Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures." Accounting Review 94, no. 5 (2019): 189–218. http://dx.doi.org/10.2308/accr-52368.

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ABSTRACT The Securities and Exchange Commission (SEC) recommends that firms provide MD&A disclosures quantifying the earnings effect of reasonably likely changes in critical accounting estimates (quantitative CAE). This paper examines the determinants and consequences of quantitative CAE. We find that quantitative CAE are negatively associated with management's incentives to misreport (proxied by portfolio vega) and positively associated with audit committee accounting expertise and with audit offices with multiple quantitative CAE clients. These findings hold for the presence, initiation,

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Sutton, Steve G., Vicky Arnold, Jean C. Bedard, and Jillian R. Phillips. "Enhancing and Structuring the MD&A to Aid Investors when Using Interactive Data." Journal of Information Systems 26, no. 2 (2012): 167–88. http://dx.doi.org/10.2308/isys-50256.

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ABSTRACT In 2008, the SEC issued a mandate requiring the use of interactive tagged data (i.e., eXtensible Business Reporting Language, or XBRL) for all public companies' filings of their annual financial statements. However, the SEC put the mandates in place only for the financial statements and accompanying notes. The SEC specifically excluded the use of interactive tagged data for most narrative aspects of annual reports, including Management's Discussion and Analysis (MD&A), deeming current taxonomies for interactive data tagging inadequate. This study leverages upon the efforts of the

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Luo, Laura Le, and Qingliang Tang. "Does National Culture Influence Corporate Carbon Disclosure Propensity?" Journal of International Accounting Research 15, no. 1 (2015): 17–47. http://dx.doi.org/10.2308/jiar-51131.

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ABSTRACTThis study examines the influence of culture on management's response to the challenge of climate change, as manifested in firms' voluntary participation in carbon disclosure via the Carbon Disclosure Project (CDP). We argue that national culture impacts managerial attitudes and philosophies about environmental protection and thus affects the willingness as well as the extent to which managers recognize the need for emissions control and disclosure. Based on a sample of 1,762 firms from 33 countries, we find that cultural dimensions of masculinity, power distance, and uncertainty avoid

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El-Gazzar, Samir M., James M. Fornaro, and Rudolph A. Jacob. "An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting." Journal of Accounting, Auditing & Finance 23, no. 1 (2008): 95–114. http://dx.doi.org/10.1177/0148558x0802300106.

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Smith, Antoinette L., Yibo (James) Zhang, and Peter C. Kipp. "Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity." Journal of Information Systems 33, no. 3 (2018): 1–17. http://dx.doi.org/10.2308/isys-52134.

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ABSTRACT Regulators have expressed concerns over management's ability to maintain effective ICFR when adopting cloud-computing services (PCAOB 2015), as well as the auditor's ability to cope with such changes (PCAOB 2015, 2017). Further, the complexity of the client's accounting concepts, proxied by their XBRL taxonomy, could adversely impact financial reporting quality. We investigate the association between a firm's disclosure of cloud-computing risks and its likelihood of disclosing a material weakness, moderated by its level of accounting reporting complexity. We find that, for firms that

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Shirata, Cindy Y., and Manabu Sakagami. "An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports." Journal of Emerging Technologies in Accounting 5, no. 1 (2008): 1–16. http://dx.doi.org/10.2308/jeta.2008.5.1.1.

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ABSTRACT: Accounting standards in Japan have been updated frequently in recent years, creating confusion and difficulty for information users to compare financial numbers between different fiscal years or different companies. Under these circumstances, since March 31, 2004, the following sections have been required in annual reports: Uncertain Risk Information, Management's Discussion and Analysis, and Information Related to Corporate Governance. This additional disclosure increases the amount of material available for text mining/content analysis in evaluating companies' conditions. In this s

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A. Omran, Mohamed, and Ahmed M. El-Galfy. "Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey." Asian Review of Accounting 22, no. 3 (2014): 257–86. http://dx.doi.org/10.1108/ara-01-2014-0013.

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Purpose – The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach – The paper reviews and discusses in details the positive accounting theory (PAT), agency theory, signalling theory, political economy theory (PET), stakeholder theory, legitimacy theory and contingency theory to identify the situations suit each of these perspectives. Findings – The main finding shows that there is no universal theory applicable f

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Patel, Jigneshkumar B. "The role of Creative Accounting and its impact on the Credibility of Accounting Reports of Management." Revista Review Index Journal of Multidisciplinary 2, no. 4 (2022): 10–14. http://dx.doi.org/10.31305/rrijm2022.v02.n04.003.

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It was unclear whether or not investors and other stakeholders could trust the data presented in accounting reports and disclosures, which are intended to help them make educated judgements about the value of their holdings. Creative accounting is blamed for the failure of these relationships to live up to expectations. While many academics believe this technique is immoral and should be stopped, others argue that despite its role in contributing to business failures, investment losses, and economic crises, it is still a valid and important activity. This article evaluates how much this innova

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Kurniawati, Desi, and Indah Pertiwi. "The Role of Auditor Reputation in Moderating the Effect of CSR and Earnings Management on Tax Avoidance." IJESS International Journal of Education and Social Science 5, no. 2 (2024): 349–61. https://doi.org/10.56371/ijess.v5i2.368.

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This study analyzed the effect of earning management and corporate social responsibility disclosure on tax avoidance moderated by auditor reputation. This study employed panel data from 12 Indonesia's mining companies from 2015 – 2019. This study used the effective tax ratio (ETR) as the proxy of tax avoidance. By employing the regression panel data analysis, this study found that earnings management has a negative and significant effect on ETR. Meanwhile, this study revealed that CSR could not affect the ETR. On the other hand, this study found that auditor reputation has a negative moderated

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Vincent, Nishani Edirisinghe, Julia L. Higgs, and Robert E. Pinsker. "Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices." Journal of Information Systems 33, no. 3 (2018): 117–35. http://dx.doi.org/10.2308/isys-52229.

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ABSTRACT The Securities and Exchange Commission's 2009 enhanced proxy disclosure requirements and the updated Committee of Sponsoring Organizations' (COSO) Internal Control Framework have caused organizations to increase their focus on risk management and consider the impact of information technology (IT) in enterprise risk management. Our study examines whether board involvement, board expertise, and top management's risk culture affect the maturity of IT risk management practices (maturity) in firms. We find that board involvement positively influences maturity while top managers' risk-takin

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Rossi, Matteo, Giuseppe Festa, Salim Chouaibi, Monica Fait, and Armando Papa. "The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure." Journal of Intellectual Capital 22, no. 7 (2021): 1–23. http://dx.doi.org/10.1108/jic-08-2020-0287.

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PurposeThis study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world.Design/methodology/approachThe research design is based on an inductive approach. As part of the global quantitative investigation, the authors have analyzed the impact of BE and CSR on the transparent communication of the IC. The data under analysis have been investigated using multiple linear regression.FindingsBased on a

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Bartov, Eli, and Yaniv Konchitchki. "SEC Filings, Regulatory Deadlines, and Capital Market Consequences." Accounting Horizons 31, no. 4 (2017): 109–31. http://dx.doi.org/10.2308/acch-51887.

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SYNOPSIS Timely disclosure of financial statement information is a critical requirement for firms and well-functioning capital markets. Yet, every quarter or year, a non-trivial number of firms are late in filing their financial statements. This paper identifies and probes various capital market consequences for late filings of quarterly and annual financial statements. It examines the short- and long-window reaction to late filings, as well as how equity investors process statements accompanying late filing announcements, such as managers declaring intentions to file within/outside the SEC's

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Arianto, Rio Nova, Agustina Multi Purnomo, and Denny Hernawan. "Ten Principles of Interactional Communication Skills Implementation in Learning: The Case of Mahad As-salam Qur'anic Boarding School." Jurnal Sains Sosio Humaniora 6, no. 1 (2022): 1089–99. http://dx.doi.org/10.22437/jssh.v6i1.21652.

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Communication skills in building an interactional atmosphere or interactional competence are future research in improving learning quality. The learning process in pesantren was usually one-way from the teacher to the students. This study aims to elaborate on applying ten principles for future research on interactional communication skills in the learning process at Mahad Assalam Qur'anic Boarding School. The analysis used qualitative methods. The data collection techniques were document studies, interviews, and observations. The results indicated that Mahad Assalam Qur'anic Boarding School ha

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Purnomo, Agustina Multi. "Ten Principles of Interactional Communication Skills Implementation in Learning." Jurnal Sains Sosio Humaniora 7, no. 2 (2023): 184–93. http://dx.doi.org/10.22437/jssh.v7i2.20137.

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Communication skills in building an interactional atmosphere or interactional competence are future research in improving learning quality. The learning process in pesantren was usually one-way from the teacher to the students. This study aims to elaborate on applying ten principles for future research on interactional communication skills in the learning process at Mahad Assalam Qur'anic Boarding School. The analysis used qualitative methods. The data collection techniques were document studies, interviews, and observations. The results indicated that Mahad Assalam Qur'anic Boarding School ha

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Braginsky, Sergey Alexandrovich, Olga Leonidovna Grigorieva, and Natalia Yuryevna Shadchenko. "MODERN MANAGEMENT PROBLEMS OF RUSSIAN BUSINESS." Scientific Review: Theory and Practice 14, no. 12 (2024): 2271–82. https://doi.org/10.35679/2226-0226-2024-14-12-2271-2282.

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The article is devoted to the identification of management problems of Russian business caused by external instability. Under the conditions of sanctions pressure, the country's economy is showing significant growth rates, accompanied by both positive and negative effects on the development of entrepreneurship. A significant increase in the key interest rate, the volatility of the Russian ruble, inflationary processes that create barriers to investment activity and the disclosure of the innovative potential of enterprises have a significant impact. Historically low unemployment leads to a shor

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