The International Integrated Reporting Council's Framework identifies two goals for integrated reporting: improved … integrated reporting is mandatory and an IRQ measure based on proprietary EY data, we find a positive association between IRQ and … support the real effects channel. Together, our findings are consistent with integrated reporting achieving its dual objective …

We discuss “Economic Consequences of Mandatory Auditor Reporting to Bank Regulators” by Balakrishnan, De George, Ertan … auditor reporting to bank regulators is reduced bank risk, and its costs include reduced profitability from less overall and … reporting links to reduced bank risk. We scrutinize BDES’s analyses and inferences and suggest additional analyses to improve …

voluntary and despite making the forecasts at the beginning of the reporting window. The market reacts to information in initial …

This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including … in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of … IFRS, but the goal of truly global, high quality financial reporting has not yet been achieved. Variation in application …