Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the...

We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (firm specific) with digitized IFRS financial data...