This paper empirically examines whether there is an association between financial reporting disclosure quality and … using the Global Reporting Initiative sustainability framework. The study finds that sustainability disclosure in the …

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because … business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and … management), controlling for the influence of known variables (firm age and firm-specific risk) on financial reporting quality …

Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings … reporting guidelines on non-IFRS earnings reporting quality. We find that firms that do not comply with the ASIC guidelines have … lower non–IFRS earnings reporting quality than do firms that comply with these guidelines. The former firms …

from 2009 to 2012 to determine whether the underlying profits reflect accounting-based and market-based financial reporting … quality. Design: The panel-data modelling results show no relationship between underlying profits and financial reporting …