Journal of Financial Reporting and Accounting, 2011
Purpose – The purpose of this study is to examine credibility attributes in a website disclosure ... more Purpose – The purpose of this study is to examine credibility attributes in a website disclosure venue. Design/methodology/approach – A total of 100 MBA and Masters of accountancy students participated in an experiment to assess whether specific disclosure characteristics impact the credibility of optimistic, forward-looking voluntary disclosures. The disclosure characteristics examined include management's ability to meet the current earnings forecast
Page 1. Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investig... more Page 1. Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions Phil A. Brown Morris H. Stocks W. Mark Wilder ABSTRACT. This research applies the ...
Page 1. Electronic copy available at: http://ssrn.com/abstract=1025486 1 VOLUNTARY ACCOUNTING DIS... more Page 1. Electronic copy available at: http://ssrn.com/abstract=1025486 1 VOLUNTARY ACCOUNTING DISCLOSURES BY USLISTED ASIAN COMPANIES ABSTRACT The current study examines the voluntary disclosures (provided in the US) by US listed Asian companies. ...
Journal of Financial Reporting and Accounting, 2011
Purpose – The purpose of this study is to examine credibility attributes in a website disclosure ... more Purpose – The purpose of this study is to examine credibility attributes in a website disclosure venue. Design/methodology/approach – A total of 100 MBA and Masters of accountancy students participated in an experiment to assess whether specific disclosure characteristics impact the credibility of optimistic, forward-looking voluntary disclosures. The disclosure characteristics examined include management's ability to meet the current earnings forecast
Page 1. Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investig... more Page 1. Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions Phil A. Brown Morris H. Stocks W. Mark Wilder ABSTRACT. This research applies the ...
Page 1. Electronic copy available at: http://ssrn.com/abstract=1025486 1 VOLUNTARY ACCOUNTING DIS... more Page 1. Electronic copy available at: http://ssrn.com/abstract=1025486 1 VOLUNTARY ACCOUNTING DISCLOSURES BY USLISTED ASIAN COMPANIES ABSTRACT The current study examines the voluntary disclosures (provided in the US) by US listed Asian companies. ...
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