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Keywords: disclosure regulation
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Journal Articles
Journal of International Accounting Research 1–25.
Published: 14 March 2024
... material is available online, as linked in the text. Editor’s note: Accepted by Qiang Wu, under the Senior Editorship of Steve Lin. 2024 12 07 2022 23 01 2024 13 02 2024 disclosure regulation corporate social responsibility corporate tax avoidance JOURNAL...
Journal Articles
Journal Articles
Journal of International Accounting Research (2015) 14 (1): 85–107.
Published: 01 May 2015
... income causing large percentage changes. 11 regulatory benchmark disclosure regulation earnings management monitoring Prior research on managers' opportunistic reporting behavior around earnings benchmarks focuses primarily on the ability of firms to report a profit, increase...