Purpose The current paper aims at exploring the audit committee characteristics' effect on
impression management. Design/methodology/approach The methodology is based on the …

The combination of the processes of widespread digitalization and globalization of the world
economy has led to a significant expansion of the global information environment. The …

Purpose Narrative disclosures offer further elucidation of a company's financial performance
beyond what is presented in numerical format. This can assist stakeholders in gaining a …

Risk disclosure condenses information asymmetry and delivers company risk information to
external parties—nonetheless, inadequate studies highlight risk disclosure's role in investor …

The objective of this study was to jointly analyze the importance of cognitive and financial
factors in the accuracy of profit forecasting by analysts. Data from publicly traded Brazilian …

Purpose The purpose of this research paper is to study attitudinal responses to the tone of a
voluntary disclosure. It is known that tone can affect market response. Existing literature …

O presente estudo tem como objetivos analisar a divulgação de informações sobre riscos
financeiros nos relatórios anuais de 29 empresas não financeiras cotadas no mercado de …

This dissertation investigates the relationship between the qualitative disclosure of financial
reports (commonly referred to as financial narratives) and the cost of equity capital of firms …

O mercado de capitais é essencial para o desenvolvimento dos países, sendo as previsões
de lucros dos analistas financeiros importantes para decisão do investidor sobre os …

Purpose: This study aims to analyse the disclosure of information on financial risks and the
degree of compliance with the requirements set forth by International Financial Reporting …