EFFECT OF SOCIAL ACCOUNTING DISCLOSURES ON FINANCIAL PERFORMANCE OF QUOTED CONSUMER AND INDUSTRIAL GOODS FIRMS IN SUB-SAHARAN AFRICA: A COUNTRY SPECIFIC STATIC PANEL ANALYSIS.

Authors: MIESEIGHA, EBIPANIPRE GABRIEL¹ ebigabriel2007@yahoo.com, ADEYEMI, AKEEM ADEKUNLE¹

Source: Journal of Academic Research in Economics. Nov2024, Vol. 16 Issue 3, p634-661. 28p.

Subject Terms: *DISCLOSURE in accounting, *MEDICAL disclosure, *INDUSTRIAL goods, *SOCIAL accounting, *RATE of return, *INDUSTRIAL hygiene

Financial Reporting & Assurance Standards (FRAS) Canada Corner.

Source: Accounting Perspectives. Sep2024, Vol. 23 Issue 3, p507-524. 18p.

Subject Terms: *Business forecasting, *Disclosure in accounting, *Electronic funds transfers, *Revenue accounting, *Accounting standards, *Auditing standards, *Proxy, *Noncompliance

Are Financial Statements More Comparable When GAAP Restricts Managers' Discretion?

Authors: Young, Spencer¹ (AUTHOR) spencer.young@ou.edu

Source: Management Science. Sep2024, Vol. 70 Issue 9, p6280-6301. 22p.

Subject Terms: *Disclosure in accounting, *Financial statements, *Capital costs, *Disclosure laws, *Accounting standards, Discretion

The Effect of the Auditor's Confirmation of Firms' Disclosure of Political Instability Management on the Decision to Invest in Stocks.

Authors: Hussein Metwally, Ahmed Zaky¹ AHMDZAAKY@yahoo.com, Elsayed Farrag, Salwa Elsaied² Salwa_farrag@commerce.suez.edu.eg

Source: International Journal of Accounting & Management Sciences (IJAMS). Jul2024, Vol. 3 Issue 3, p238-245. 8p.

Subject Terms: *Auditors, *Disclosure in accounting, *Foreign investments, Political stability, Corruption prevention

AN EMPIRICAL STUDY ON CARBON DISCLOSURE PRACTICES AND STRATEGIES IN EMERGING MARKET.

Authors: Patel, Sanjay Kumar¹, Kumari, Poonam², Manglani, Amit³, Chaudhari, Ashish Kant⁴, Kadian, Pushpender⁵

Source: Corporate & Business Strategy Review. 2024, Vol. 5 Issue 3, p159-167. 9p.

Subject Terms: *Disclosure in accounting, *Corporation reports, *Corporate finance, Carbon credits, Sustainability

Geographic Terms: India

AN EXPLORATORY ANALYSIS OF ACCOUNTING ESTIMATES DISCLOSURE PRACTICES. THE CASE OF ROMANIAN PRIVATE LISTED COMPANIES.

Authors: TÖRÖK, Réka Melinda¹ eka.torok81@e-uvt.ro

Source: Annals of the University of Oradea, Economic Science Series. Jul2024, Vol. 33 Issue 1, p362-369. 8p.

Subject Terms: *Sustainable development, *Disclosure in accounting, *Financial statements, *Banking industry, *Corporation reports

Material changes in accounting estimates and the usefulness of earnings.

Authors: Albrecht, Anne¹ (AUTHOR), Glendening, Matt² (AUTHOR), Kim, Kyonghee³ (AUTHOR) kimkyon9@broad.msu.edu, Lee, Kwang J.⁴ (AUTHOR)

Source: Review of Accounting Studies. Jun2024, Vol. 29 Issue 2, p1320-1359. 40p.

Subject Terms: *Disclosure in accounting, *Earnings management, *Investors, *Earnings announcements, *Disclosure, *Cash flow

Cartelization and Expected Crash Risk: Evidence From Global Leniency Laws.

Authors: Wang, Dongyue¹ (AUTHOR), Kim, Jeong‐Bon² (AUTHOR), Lu, Louise Yi¹ (AUTHOR) louise.lu@anu.edu.au, Yu, Yangxin³ (AUTHOR)

Source: Journal of Business Finance & Accounting. Feb2025, p1. 20p. 1 Illustration.

Subject Terms: *Disclosure in accounting, *Information processing, *Business enterprises, *Conservatism (Accounting), Leniency (Law)

The emotive power of accounts during war time.

Authors: Melnyk, Valeriia¹ (AUTHOR) valeriya.melnyk@nord.no, Iermolenko, Olga² (AUTHOR) olga.iermolenko@nord.no, Cordery, Carolyn³ (AUTHOR) carolyn.cordery@vuw.ac.nz

Source: Public Money & Management. Apr2025, Vol. 45 Issue 3, p217-227. 11p.

Subject Terms: *Disclosure in accounting, *Social accounting, Authorship in literature, Social media, Charity

Geographic Terms: Ukraine

Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform.

Authors: CHAU, JACKY¹ (AUTHOR) jchau.hkcn@gmail.com

Source: Journal of Accounting Research (John Wiley & Sons, Inc.). Mar2025, p1. 76p. 24 Illustrations.

Subject Terms: *Individual investors, *Disclosure in accounting, *Investors, *Electronic commerce, *Investment information

Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms.

Authors: Al‐Mohareb, Manar¹ (AUTHOR) manar.al-mohareb@estudiente.uam.es, Gutiérrez Ponce, Herenia¹ (AUTHOR), Chamizo González, Julián¹ (AUTHOR)

Source: Corporate Social Responsibility & Environmental Management. Mar2025, Vol. 32 Issue 2, p1444-1456. 13p.

Subject Terms: *Social accounting, *Disclosure in accounting, *Corporation reports, *Corporate accounting, *Disclosure

STUDY OF THE EFFECTIVENESS OF THE QUALITY OF ACCOUNTING INFORMATION ON ACCOUNTING DISCLOSURE: AN ANALYTICAL STUDY OF A SAMPLE OF PRIVATE COMMERCIAL ENTERPRISES IN ALGERIA FOR THE YEAR 2023.

Alternate Title: ESTUDIO DE LA EFICACIA DE LA CALIDAD DE LA INFORMACIÓN CONTABLE EN LA DIVULGACIÓN CONTABLE: UN ESTUDIO ANALÍTICO DE UNA MUESTRA DE EMPRESAS COMERCIALES PRIVADAS EN ARGELIA PARA EL AÑO 2023.
ESTUDO DA EFICÁCIA DA QUALIDADE DAS INFORMAÇÕES CONTÁBEIS NA DIVULGAÇÃO CONTÁBIL: UM ESTUDO ANALÍTICO DE UMA AMOSTRA DE EMPRESAS COMERCIAIS PRIVADAS NA ARGÉLIA PARA O ANO DE 2023.

Authors: Youcef, Bouakaz¹ bouakaz.youcef@univ-ouargla.dz, Mohamed, Zergoune² zergounemed@gmail.com, Abdellah, Mayou³ mayouabdellah@gmail.com, Mourad, Hadjadj⁴ mouradogx82@gmail.com

Source: International Journal of Professional Business Review (JPBReview). 2025, Vol. 10 Issue 1, p1-20. 20p.

Subject Terms: *Disclosure in accounting, *Financial statements, *Disclosure, *Free enterprise, Accuracy of information

Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts.

Authors: Boone, Jeff P.¹ (AUTHOR) jeff.boone@utsa.edu, Sun, Xueyun² (AUTHOR), Yin, Jennifer¹ (AUTHOR)

Source: Abacus. Dec2024, Vol. 60 Issue 4, p852-891. 40p.

Subject Terms: *Disclosure in accounting, *Business forecasting, *Financial statements, *Accounting, *Earnings forecasting

Nonfinancial 8-K disclosures and individual investors' trading during earnings announcement window.

Authors: Jiang, Jinglin¹ (AUTHOR) jiangj@sonoma.edu, Wang, Weiwei² (AUTHOR) weiweiwang@weber.edu

Source: International Journal of Managerial Finance. 2025, Vol. 21 Issue 1, p218-249. 32p.

Subject Terms: *Individual investors, *Disclosure in accounting, *Business losses, *Regression analysis, *Empirical research, *Insider trading in securities

EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT.

Authors: GUTIÉRREZ-PONCE, Herenia¹ herenia.gutierrez@uam.es, CHAMIZO GONZÁLEZ, Julian¹, AL-MOHAREB, Manar¹

Source: Journal of Business Economics & Management. 2023, Vol. 24 Issue 6, p1080-1101. 22p.

Subject Terms: *Earnings management, *Disclosure in accounting, *Earnings forecasting, *Financial disclosure, Language & languages, Logistic regression analysis

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The roles of sustainability accounting in the sustainable environment: The perception of future accounting graduates.

Authors: Muhamad, Siti Fariha¹ (AUTHOR) fariha@umk.edu.my, Zain, Fahru Azwa Mohd² (AUTHOR) fahrumdzain@unisza.edu.my, Samad, Nur Syafiqah A.¹ (AUTHOR) nursyafiqah.as@umk.edu.my, Jamil, Amira¹ (AUTHOR) amira@umk.edu.my, Amiruddin, Nadia Hanum¹ (AUTHOR) nhanum@umk.edu.my

Source: AIP Conference Proceedings. 2025, Vol. 3271 Issue 1, p1-5. 5p.

Subject Terms: *DISCLOSURE in accounting, *FINANCIAL statements, *ACCOUNTING students, *GOVERNMENT accounting, *CRITICAL thinking, *SUSTAINABLE development reporting

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure.

Authors: Brown, Nerissa C.¹ (AUTHOR), Huffman, Adrienna A.² (AUTHOR), Cohen, Shira³ (AUTHOR)

Source: Accounting Review. Oct2023, Vol. 98 Issue 6, p37-71. 35p. 13 Charts.

Subject Terms: *Accounting, *Disclosure in accounting, *Financial statements, *Economic activity, *Corporate profits

The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information.

Authors: Rashid, Chnar Abdullah¹ chnar.rashid@spu.edu.iq, Jaf, Rizgar Abdullah Sabir² rizgar.sabir@su.edu.krd

Source: Iranian Journal of Management Studies. Oct2023, Vol. 16 Issue 4, p927-945. 19p.

Subject Terms: *Disclosure in accounting, Social capital, Sociometry, Structural equation modeling, Factor analysis

Geographic Terms: Kurdistan, Iraq