Evolution of Cybersecurity Disclosure
#regulators recently issued #cybersecurity #disclosure guidelines to enhance #transparency and #accountability among firms. A study...
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Rechercher
7 juil. 2023
Cybersecurity Disclosure Regulations and Non-GAAP Earnings: Evidence from Data Breach Disclosure Law
This paper examines the impact of #databreach #disclosure laws (DBDL) on companies' voluntary #financial disclosure behaviors. The...
14 avr. 2023
Management Accounting Research Opportunities in Climate Change Reporting
This commentary discusses the role of #accounting in addressing #climaterisk and promoting #sustainabilityreporting. #regulators are...
29 mars 2023
Climate Risk and Canadian Banks: Is More Capital Required?
It highlights the increasing #regulatory focus on #climaterisk faced by #canada's #banks, both domestically through the #osfi and...
7 mars 2023
Corporate Disclosure of Climate Change Risk – A Pilot Study
The paper discusses the proposed #climatechange #disclosure rules by the #sec, which would mandate companies to provide detailed...
1 mars 2023
The Double Materiality Audit: Assurance of ESG Disclosure
#audit is increasingly being called upon to provide assurance on #esg#claims made by their clients, in addition to assessing the accuracy...
2 janv. 2023
Empirical Research on Banks’ Risk Disclosure
"By identifying research gaps and conceptualizing a research agenda, this paper continues to serve the academia to broaden the research...
1 déc. 2022
The Effect of Geopolitical Risk on Market Information Asymmetry
“Empirical results indicate that firms with higher analyst attention, institutional ownership, and information disclosure quality rating...
8 sept. 2022
CSR Disclosure, Political Risk and Market Quality: Evidence from the Russia-Ukraine Conflict
"Our findings are consistent with the resiliency hypothesis concerning the CSR-financial performance link, as well as the remark that...
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