The first convergence project of IASB and FASB created the widely equivalent international and U.S. accounting standards for business combinations IFRS 3 and SFAS 141. The purchase price must be allocated to identifiable assets acquired and liabilities assumed with the residual amount recognized...

Firms' decisions to prepare and to publish private information are key issues in disclosure research. The Carbon Disclosure Project (CDP) provides a unique setting that allows us to examine the determinants of these two sequential disclosure decisions, first to respond to the CDP questionnaire...

In order to reduce information asymmetries in relation to a firm's current decisions and long-term strategy, firms must consistently provide information to stakeholders. This paper investigates intellectual capital (IC) information disclosed in mergers and acquisitions (M&A) provided through...