Search Results - subject:"Information value"

Monetary policy uncertainty and corporate credit financing in China : the role of accounting information quality

Li, Xiao-Lin; Yang, Miao; Ge, Xinyu; Zhao, Chen - In: Economic modelling 144 (2025), pp. 1-9

Persistent link: https://www.econbiz.de/10015193800

Optimal discriminatory disclosure

Guo, Yingni; Li, Hao; Shi, Xianwen - 2025

Persistent link: https://www.econbiz.de/10015179484

Earnings informativeness, debt financing, and managerial characteristics

Chen, Li-Yu; Chen, Jing-Chi; Li, Chun-Ming - In: International review of economics & finance : IREF 98 (2025), pp. 1-22

Persistent link: https://www.econbiz.de/10015331884

Can digital transformation of enterprise improve the information environment of the capital market? : evidence from Analyst's perspective

Li, Shu; Zhang, Xiaoyun - In: International review of economics & finance : IREF 97 (2025), pp. 1-16

Persistent link: https://www.econbiz.de/10015326617

Open active transparency in Spain : regional conglomerates and the role of accounting information

Curto-Rodríguez, Ricardo; Marcos-Sánchez, Rafael; … - In: Administrative Sciences : open access journal 15 (2025) 3, pp. 1-19

Active transparency is developed through the provision of information by public administrations. However, for this information to be reusable, it must be offered through free licenses and open formats, two characteristics present in open data. This paper aims to investigate the disclosure of...

Persistent link: https://www.econbiz.de/10015398652