DISCLOSURES

作品数：20被引量：10H指数：2
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Corrigendum to“Real effects of greenhouse gas disclosures”[China Journal of Accounting Research,17(2),(2024)100360]
《China Journal of Accounting Research》2024年第3期226-226,共1页Tong Lu Lijun Ruan Yanyan Wang Lisheng Yu 
support from the National Natural Science Foundation of China(NSFC-72232008 and NSFC-71972161);Lisheng Yu acknowledges the financial support from the National Natural Science Foundation of China(NSFC-72372139 and NSFC-71972162).
The authors regret not including the acknowledgment in their article.The authors would like to apologise for any inconvenience caused.
关键词：GREENHOUSE ledgment COR 
Real effects of greenhouse gas disclosures
《China Journal of Accounting Research》2024年第2期31-53,共23页Tong Lu Lijun Ruan Yanyan Wang Lisheng Yu 
This study investigates the valuation and real effects of the mandatory disclosure of greenhouse gas(GHG)emission costs from the perspective of“double materiality.”We consider a firm with a Cobb-Douglas production f...
关键词：Greenhouse gas emissions EXTERNALITY Double materiality DISCLOSURE Real effects 
How do board features and auditor characteristics shape key audit matters disclosures?Evidence from emerging economies
《China Journal of Accounting Research》2023年第4期51-69,共19页Md Mustafizur Rahaman Md.Rezaul Karim 
This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regress...
关键词：Key audit matters Board characteristics Auditor characteristics Corporate governance Bangladesh 
Facebook posting activity and the selective amplification of earnings disclosures被引量：1
《China Journal of Accounting Research》2019年第2期135-155,共21页Rajib Hasan William M.Cready 
This study examines the determinants of Facebook activity levels with a particular focus on Facebook activity around earnings announcements. Facebook activity is generally higher for firms with higher levels of analys...
关键词：Social media DISCLOSURES EARNINGS ANNOUNCEMENTS 
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