In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting … reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and …

governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning … the main features of the internal control and risk management systems in relation to financial reporting in banks …. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a …

(ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer … investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and …

. We find that a large number of employers misreport as evidenced by their reporting a set of disclosures that in concert … considerations: firms involved in an ESG controversy are more likely to report perfect gender statistics, and firms reporting no gap … in their median pay receive higher social pillar ESG ratings. Our results suggest that gender pay gap reporting mandates …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that … receive comment letters about non-GAAP reporting, disclosure committees can help to improve non-GAAP reporting quality … experts and disclosure committee legal experts produces the strongest effect on non-GAAP reporting quality. In sum, my …