Firm performance, reporting goals, and language choices in narrative disclosures

By H. S. Asay, R. Libby, Kristina Rennekamp. 2018

128 citations recorded by the source corpus.

Subfields: Accounting, Safety Research

View Paper: https://www.semanticscholar.org/paper/913e79bd29358bb7a5c2357fdd44f733f5f71841

Citations in the corpus

• Complexity of financial reporting standards and accounting expertise (2019, unknown): “Further, our results highlight the role of accounting expertise in firms’ governance, and complement a growing literature on the determinants and consequences of board and audit committee expertise (e.g., Badolato et al., 2014; Bryan et al., 2004; Erkens and Bonner, 2013; Krishnan and Lee, 2009).”