Programming code, data and mathematical models: Operational performance and disclosure tone (grant no. 2023/49/B/HS4/02991)

Zenodo (CERN European Organization for Nuclear Research) 2026 Open access

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Authors: Cristina Grande-Herrera, Encarna Guillamón Saorín, Magdalena Kapelko
DOI: 10.5281/zenodo.18210199
Cited by: 0

Abstract

Programming codes for the estimation of efficiency, mathematical models and data on disclosure tone measures, accompanying a paper by C. Grande-Herrera, E. Guillamon-Saorin, M. Kapelko "Operational Performance and Disclosure Tone", to appear in Research in International Business and Finance. The research was conducted within a project funded by the National Science Centre in Poland (grant no. 2023/49/B/HS4/02991).

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
11 January 2026