This paper aims to identify the level of business model voluntary disclosure adopted by three manufacturing companies within Initial Public Offering (IPO) prospectus in order to investigate whether any differences in the level of disclosure may depend on differences among their business models...

This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the...

The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of such relationships, the study considers the final...

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This paper puts under the magnifying glass the path to failure of Sunbeam Corp. and emphasizes the reasons of its singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by WebBRD: the consideration of the time between fraud...

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and...

The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International...

The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting choices, differences between Anglo-Saxon and Continental...

This paper investigates whether the geographical proximity of financial analysts to hubs of information and expertise can influence their forecasting accuracy. Recent studies show that the financial analyst forecasting process show a systematic difference in earnings forecast accuracy dependent...