All Outputs (2)

Corporate financial disclosure measurement in the empirical accounting literature: a review article. (2019)
Journal Article
HASSAN, O.A.G. and MARSTON, C. 2019. Corporate financial disclosure measurement in the empirical accounting literature: a review article. International journal of accounting [online], 54(2), article ID 1950006. Available from : https://doi.org/10.1142/S1094406019500069

This paper develops a framework for corporate financial disclosure measurement to identify and evaluate common measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based appro... Read More about Corporate financial disclosure measurement in the empirical accounting literature: a review article..

Greenhouse gas emissions, corporate environmental policy and disclosure. (2019)
Presentation / Conference
HASSAN, O. 2019. Greenhouse gas emissions, corporate environmental policy and disclosure. Presented at the 42nd Annual congress of the European Accounting Association (EAA 2019), 29-31 May 2019, Paphos, Cyprus.

This study explores whether and how corporate environmental policies (CEPs) influence greenhouse gas emissions intensity (GHG) and/or voluntary environmental disclosure (CED). This study is important for two reasons: 1) If corporate environmental pol... Read More about Greenhouse gas emissions, corporate environmental policy and disclosure..