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Accounting in Europe Volume 17, 2020 - Issue 1
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Articles

On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

Cristina AbadDepartamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Sevilla, Spain
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Elisabetta BaroneDepartment of Economics and Finance, Brunel University of London, London, UK
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Benita M. GullkvistDepartment of Accounting, Hanken School of Economics, Vaasa, Finland;Department of Accounting, Åbo Akademi University, Turku, Finland
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Niclas HellmanDepartment of Accounting, Handelshogskolan i Stockholm, Stockholm, Sweden
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Ana MarquesNorwich Business School, University of East Anglia, Norwich, UK
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Jan MartonDepartment of Business Administration, Goteborgs universitet Handelshogskolan, Goteborg, Sweden
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Stephani MasonSchool of Accountancy and MIS, DePaul University, Chicago, USA
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Ricardo Luiz Menezes SilvaDepartment of Accounting, University of Sao Paulo, Ribeirao Preto, BrazilORCID Iconhttps://orcid.org/0000-0001-5437-1657
ORCID Icon,
Ana MoraisDepartment of Management, Universidade de Lisboa Instituto Superior de Economia e Gestao, Lisboa, PortugalORCID Iconhttps://orcid.org/0000-0001-7251-6418
ORCID Icon,
Soledad Moya GutierrezDepartment of Economics, Finance and Accounting, SADE Business School, Sant Cugat del Valles, Spain
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Alberto QuagliDepartment of Economics, University of Genoa, Genova, Italy
&
Anna VysotskayaDepartment of Finance and Credit, Southern Federal University, Rostov, RussiaORCID Iconhttps://orcid.org/0000-0002-5526-5634
ORCID Icon show all
Pages 1-32 | Published online: 29 Sep 2019

Citations (7)

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Read on this site (2)

Voicu-Dan Dragomir, Madalina Dumitru & Liliana Feleaga. (2022) The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. Accounting in Europe 19:1, pages 110-151.
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Stephanie Jana & Kevin McMeeking. (2021) Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany. Accounting in Europe 18:1, pages 102-142.
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Articles from other publishers (5)

Magdalena Janowicz. (2022) To disclose or not to disclose? To what extent information about business combinations matters on example of Polish companies. Procedia Computer Science 207, pages 1891-1900.
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Ana Rep. (2021) Notes to the Financial Statements: Current State and Improvement. Business Systems Research Journal 12:2, pages 60-78.
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Amitav Saha & Sudipta Bose. (2021) Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. Accounting & Finance 61:3, pages 4669-4701.
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Fanya FİLİPOVA, Atanas ATANASOV, Reni PETROVA & Rumyana MARİNOVA. (2021) IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVEFİNANSAL TABLOLAR YOLUYLA İLETİŞİMİN GELİŞTİRİLMESİ: ULUSLARARASI MUHASEBE STANDARTLARI KURULU GİRİŞİMİNİN KULLANILMASININ BAZI ETKİLERİ. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 8:2, pages 761-781.
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Janina Knappstein, Marco Muschallik & André Schmidt. (2018) Less is More? Decreases in Disclosure and Information Asymmetry. SSRN Electronic Journal.
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