disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a …

We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS …

for communication, a single set of international financial reporting standards with the sole purpose of enhancing … transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of … international financial reporting standards are successfully implemented. Special attention in the paper is devoted to the factors …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our …