In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

sustainability) disclosure and reporting standards in the United States. It is based on an extensive review of the academic … on the economic effects of standards for disclosure and reporting, not on the economic effects of CSR activities and … reporting standards …

Sustainability Reporting Standards,” Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly … summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. Based on a … research, we identify more than 380 published articles and working papers on topics related to CSR and CSR reporting. For each …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting … standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the … and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences …

harmonizing financial reporting, the extended use of fair values over historical cost, and the recurring occurrence of accounting … scandals, market bubbles, and financial crises make it likely that the role of financial reporting for firm valuation has …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

harmonizing financial reporting, the extended use of fair values over historical cost, and the recurring occurrence of accounting … scandals, market bubbles, and financial crises make it likely that the role of financial reporting for firm valuation has …