Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts'
By Xi Li, Holly I. Yang. 2016
123 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/771e7233836afa1e92ef3f268444fbfd77743f17
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Citations in the corpus
- Voluntary disclosure of non-financial information and its association with sustainability performance (2017, background): “…can consist of strategic information (product, competition, customers), financial information (management earnings forecast, stock price) and non-financial information (environmental, social and governance sustainability performance) (Li & Yang, 2016; Meek, Roberts, & Gray, 1995; Rezaee, 2016).”