Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists...

Making detailed annual general meeting (AGM) minutes available online allows absentee investors to understand the discussion that took place during the AGM, and other interested parties to gauge the intensity of investor activism and stakeholder engagement from the questions posed. This paper...

Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...