Using detailed data of individual investors, this study shows that, on average, individuals
invest more in firms with clear and concise financial disclosures. The results indicate this …

Using a survey of tax executives from multinational corporations, we document that some
firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax …

We review the academic literature on the use of financial reporting information by capital
providers. We classify our findings by investor type and by information objective. While most …

Academics, regulators, and the general business community have called for the assessment
of the decision-usefulness of three key categories of nonfinancial information: economic …

Individual investor behaviour is motivated by a variety of psychological heuristics and
biases. Using survey data of more than 350 individual investors, we document four important …

We survey a broad group of professionals who use financial statements as part of their job to
assess the extent to which they believe financial reports suffer from disclosure overload …

The broad objective of the study was to investigate accounting ratios and false financial
statements detection. The study was a descriptive survey in design. This study employed …

Purpose The purpose of this study is to examine the impact of corporate governance (CG)
on the shareholding level of retail investors in Indian listed firms. Design/methodology …

Purpose The purpose of this study is to investigate whether investor views regarding the
benefits of corporate environmental responsibility moderate the influence of environmental …

As part of its efforts to improve the informational value of the standard audit report, the Public
Company Accounting Oversight Board (PCAOB) proposed a new auditing standard that …