Environmental reporting has become rather common for many multinationals, but how and to what extent this differs for the Triad regions is largely unknown. This paper investigates the differences in patterns and trends in reporting by Triad multinationals, also examining whether, in line with...

This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly...

The propensity to disclose information about corporate non-financial performance has grown across Europe as a result both of Regulation no. 1606/2002 and higher market sensitivity to enterprises adopting socially responsible policies. This study starts with a through examination of the...

In 2014, the European Union (EU) passed a corporate social responsibility (CSR) directive that mandates large listed firms to prepare non-financial reports beginning from fiscal year 2017 onward. We examine whether firms within the scope of the directive (hereafter, “treated firms”)...

We construct a new, parsimonious, measure of disclosure quality — disaggregation quality (DQ) — and offer validation tests. DQ captures the level of disaggregation of accounting data through a count of nonmissing Compustat line items, and reflects the extent of details in firms' annual...