| Tài liệu tham khảo |
Loại |
Chi tiết |
| 1. Abraham, S., & Cox, P. (2007). Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review, 39(3), 227-248 |
Sách, tạp chí |
| Tiêu đề: |
The British Accounting Review, 39 |
| Tác giả: |
Abraham, S., & Cox, P |
| Năm: |
2007 |
|
| 3. Al Ayub Ahmed, A. (2012). Disclosure of Financial Reporting and Firm Structure as a Determinant: A Study on the Listed Companies of DSE. ASA University Review, 6(1 |
Sách, tạp chí |
| Tiêu đề: |
ASA University Review, 6 |
| Tác giả: |
Al Ayub Ahmed, A |
| Năm: |
2012 |
|
| 4. Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of accounting and economics, 31(1-3), 77-104 |
Sách, tạp chí |
| Tiêu đề: |
Journal of accounting and economics, 31 |
| Tác giả: |
Barth, M. E., Beaver, W. H., & Landsman, W. R |
| Năm: |
2001 |
|
| 5. Beisland, L. A. (2009). A review of the value relevance literature. The Open Business Journal, 2(1) |
Sách, tạp chí |
| Tiêu đề: |
The Open Business Journal, 2 |
| Tác giả: |
Beisland, L. A |
| Năm: |
2009 |
|
| 6. Beretta, S., & Bozzolan, S. (2004). A framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 265-288 |
Sách, tạp chí |
| Tiêu đề: |
The International Journal of Accounting, 39 |
| Tác giả: |
Beretta, S., & Bozzolan, S |
| Năm: |
2004 |
|
| 7. Birt, J. L., Bilson, C. M., Smith, T., & Whaley, R. E. (2006). Ownership, competition, and financial disclosure. Australian Journal of Management, 31(2), 235- 263 |
Sách, tạp chí |
| Tiêu đề: |
Australian Journal of Management, 31 |
| Tác giả: |
Birt, J. L., Bilson, C. M., Smith, T., & Whaley, R. E |
| Năm: |
2006 |
|
| 8. Botosan, C. A. (1997). Disclosure level and the cost of equity capital. Accounting review, 323-349 |
Sách, tạp chí |
| Tiêu đề: |
Accounting review |
| Tác giả: |
Botosan, C. A |
| Năm: |
1997 |
|
| 9. Camodeca, R., Almici, A., & Brivio, A. R. (2014). The value relevance of accounting information in the Italian and UK stock markets. Problems and Perspectives in Management, 12(4), 512-519 |
Sách, tạp chí |
| Tiêu đề: |
Problems and Perspectives in Management, 12 |
| Tác giả: |
Camodeca, R., Almici, A., & Brivio, A. R |
| Năm: |
2014 |
|
| 10. Chandrapala, P. (2013). The value relevance of earnings and book value: The Importance of ownership concentration and firm size. Journal of Competitiveness, 5(2), 98-107 |
Sách, tạp chí |
| Tiêu đề: |
Journal of Competitiveness, 5 |
| Tác giả: |
Chandrapala, P |
| Năm: |
2013 |
|
| 11. Deegan, C., & Rankin, M. (1996). Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority. Accounting, auditing &accountability journal, 9(2), 50-67 |
Sách, tạp chí |
| Tiêu đề: |
Accounting, auditing & "accountability journal, 9 |
| Tác giả: |
Deegan, C., & Rankin, M |
| Năm: |
1996 |
|
| 12. Dung, N. V. (2010). Value-relevance of financial statement information: A flexible application of modern theories to the Vietnamese stock market. Quarterly Journal of Economics, 84, 488-500 |
Sách, tạp chí |
| Tiêu đề: |
Quarterly Journal of Economics, 84 |
| Tác giả: |
Dung, N. V |
| Năm: |
2010 |
|
| 13. Easton, P. D., & Harris, T. S., 1991. Earnings as an explanatory variable for returns. Journal of accounting research, 19-36 |
Sách, tạp chí |
| Tiêu đề: |
Journal of accounting research |
|
| 14. FASB (1980), "Qualitative Characteristics of Accounting Information", Statement of Financial Accounting Concepts No. 2 - CON2 |
Sách, tạp chí |
| Tiêu đề: |
Qualitative Characteristics of Accounting Information |
| Tác giả: |
FASB |
| Năm: |
1980 |
|
| 15. FASB (2010), "Qualitative Characteristics of Accounting Information", Statement of Financial Accounting Concepts No. 8– CON8 |
Sách, tạp chí |
| Tiêu đề: |
Qualitative Characteristics of Accounting Information |
| Tác giả: |
FASB |
| Năm: |
2010 |
|
| 22. IASB (2018 , “The Conceptual Framewor for Financial Reporting”, Chapter 2- Qualitative characteristics of useful financial information |
Sách, tạp chí |
| Tiêu đề: |
The Conceptual Framewor for Financial Reporting |
|
| 23. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360 |
Sách, tạp chí |
| Tiêu đề: |
Journal of financial economics, 3 |
| Tác giả: |
Jensen, M. C., & Meckling, W. H |
| Năm: |
1976 |
|
| 24. Jorion, P., (2002). How informative are value-at-risk disclosures?. The Accounting Review 77, 4, pp.911–931 |
Sách, tạp chí |
| Tiêu đề: |
The Accounting Review 77 |
| Tác giả: |
Jorion, P |
| Năm: |
2002 |
|
| 26. Krippendorff, K. (2018). Content analysis: An introduction to its methodology. Sage publications |
Sách, tạp chí |
| Tiêu đề: |
Content analysis: An introduction to its methodology |
| Tác giả: |
Krippendorff, K |
| Năm: |
2018 |
|
| 28. Lajili, K., & Zéghal, D. (2005). A content analysis of risk management disclosures in Canadian annual reports. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 22(2), 125-142 |
Sách, tạp chí |
| Tiêu đề: |
Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 22 |
| Tác giả: |
Lajili, K., & Zéghal, D |
| Năm: |
2005 |
|
| 29. Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387- 404 |
Sách, tạp chí |
| Tiêu đề: |
The British Accounting Review, 38 |
| Tác giả: |
Linsley, P. M., & Shrives, P. J |
| Năm: |
2006 |
|