... on disclosure by focussing on how the KPI disclosure is used by the intended audience and whether and how the disclosure mechanism may be strengthened. Practical implications The findings provide an interface between theory and practice adding to the body of knowledge on disclosure theory and in particular...

... Publishing Limited 2015 Financial reporting Disclosure theories Voluntary reporting Financial accounting G14 G18 One of the fundamental questions in financial reporting revolves around the impact of information disclosure on analyst earnings forecasts. In spite of the fact...

... as they wished; and they were allowed to answer without any interruption from the researcher. Financial reporting IFRS Accountability Disclosure theories As part of its convergence programme with the US Financial Accounting Standard Board, the International Accounting Standards Board (IASB...