Economic Consequences of Key Performance Indicators' Disclosure Quality
By Hany Elzahar, K. Hussainey, Francesco Mazzi, Ioannis Tsalavoutas. 2015
110 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/a338194b573602225392ed551f4aa38fbf3b2815
How researchers see this paper
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In Accounting
- Khaleed Omair Alotaibi
- Ahmed Hassanein
- K. Hussainey
- Collins G. Ntim
- Ahmed A. Elamer
- Hussein A. Abdou
In Management Information Systems
In Strategy and Management
Citations in the corpus
- Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, methodology): “Following prior research (for example, Elshandidy et al , 2013; Elzahar et al , 2015; Hassanein and Hussainey, 2015), fi nancial fi rms are excluded.”
- Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015, methodology): “However, this result is not consistent with prior research (e.g., Cheung et al., 2010: Elzahar et al., 2015) who finds that narrative disclosure adds to firm value.”
- Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016, unknown): “Given that ESG disclosure is a subset of non-financial information, its practices tend to significantly vary even when mandatory, since it does not follow a standardized format as in the case of financial information (Elzahar et al. 2015).”