The influence of integrated reporting on business model and strategy disclosures

A Sukhari, C De Villiers - Australian Accounting Review, 2019 - Wiley Online Library
Business model (BM) and strategy disclosures could provide investors with relevant
information. This study offers a platform for future research on BM and strategy disclosure …

Strategy disclosure and cost of capital: The key role of women directors for family firms

R Gjergji, L Vena, G Campopiano, S Sciascia… - Journal of family …, 2024 - Elsevier
This paper investigates whether and to what extent strategy disclosure influences the cost of
capital, comparing family and non-family firms and considering the proportion of women …

Narrative disclosure quality and the timeliness of goodwill impairments

GE Iatridis, K Pappas, M Walker - The British Accounting Review, 2022 - Elsevier
This paper studies the relation between the quality of corporate narrative disclosure and the
timeliness of goodwill impairments. We combine five measures of the linguistic content of …

Comparing financial systems around the world: Capital markets, legal systems, and governance regimes

F Zogning - Economics, Management, and Financial Markets, 2017 - ceeol.com
Financial systems are generally classified as being bank-based or market-based. This paper
compares the characteristics of major financial systems on the basis of financing channels …

[HTML][HTML] Impression Management, Forward-Looking Strategy-Related Disclosure, and Excess Executive Compensation: Evidence from China

JJ Chen, J Liu, L Xie, X Cheng - The British Accounting Review, 2024 - Elsevier
We investigate whether overpaid executives in Chinese listed firms engage in impression
management by using forward-looking strategy-related disclosure (FLSD) in management …

How do investors perceive long-term growth targets and forecast horizons in strategic plans? Evidence from Italian firms

G Di Martino - Journal of Financial Management, Markets and …, 2019 - World Scientific
We examine the information content of strategic-plans' long-term growth targets (SPLTG)
and of strategic-plans' forecast horizons (SPFH). Using a sample of 224 strategic plan …

ENHANCING SUPPLY CHAIN DECISION-MAKING THROUGH FORECAST FIT: A QUALITATIVE AND QUANTITATIVE ANALYSIS

F Rojas, J Rojas, P Wanke - International Journal of …, 2024 - search.proquest.com
Objective: This study investigates the development and relationships between the goodness
of fit of demand forecasts and supply chain decision-making within organisations …

Enhancing supply chain decision-making through forecast fit: A qualitative and quantitative analysis

FR Zuñiga, J Rojas, P Wanke - … Business Review: Int. J. Prof. Bus …, 2024 - dialnet.unirioja.es
Objective: This study investigates the development and relationships between the goodness
of fit of demand forecasts and supply chain decision-making within organisations …

How Good Are Banks 'Forecasts?

L Heckmann-Draisbach, C Memmel - 2024 - papers.ssrn.com
We analyse the financial forecasts small and medium-sized German banks provided in
several waves of a quantitative survey, called LIRES, and compare them with the results the …

[PDF][PDF] Essays on Corporate Disclosure of Value Creation

S Rawsthorne - 2024 - core.ac.uk
Essays on Corporate Disclosure of Value Creation Sam Rawsthorne Page 1 Essays on
Corporate Disclosure of Value Creation Sam Rawsthorne This dissertation is submitted to …