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Full-Text Articles in Business
Corporate Website Disclosures And Financial Reporting Quality, Nicholas Mueller
Corporate Website Disclosures And Financial Reporting Quality, Nicholas Mueller
LSU Doctoral Dissertations
This study examines the relationship between corporate website disclosures and financial reporting quality. Using a sample of the S&P 500 and S&P 400 firms, a voluntary website disclosure score is created by identifying specific website disclosures. After controlling for website disclosure requirements imposed by U.S. stock exchanges, the results indicate that firms with greater website disclosures are associated with lower abnormal accruals and differential persistence of cash flows and operating accruals. Additionally, using the Chen, Miao, and Shevlin (2015) measures for disaggregation quality of financial statement items, the results suggest that the association between financial reporting quality and website disclosures …
The Evolution And Effectiveness Of Corporate Social Responsibility And Environmental, Social, And Governance Criteria, Elizabeth Grace Stewart
The Evolution And Effectiveness Of Corporate Social Responsibility And Environmental, Social, And Governance Criteria, Elizabeth Grace Stewart
Honors Theses
No abstract provided.