identify manager reporting goals and understand the determinants of nonverbal behaviors in financial communications …

This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of … corporate reporting media for their IC content. It finds major differences between the intellectual capital elements reported in …

reporting emphasis assigned to these metrics. On the other hand, we find no evidence that firms use pro forma earnings to … significantly less likely to use pro forma earnings disclosures and to assign reporting emphasis than mandatory adopters. Taken …

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 …

. 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 …

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 …