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Recognition versus Disclosure in Financial Statements: Does Search-facilitating Technology Improve Transparency?

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56 cited

1990Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities*51 cited

1982Recognition in Financial Statements: Underlying Concepts and Practical Conventions21 cited

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2019Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review16 cited
2007Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry16 cited
2008The impact of XBRL on the financial reporting supply chain: a South African case study13 cited