Business sustainability has emerged as the theme of the 21st century. We examine whether and how different components of economic sustainability disclosure (ECON), as well as environmental, social, and governance (ESG) dimensions of sustainability performance affect cost of equity, individually...

This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period. We adopt a structured literature review methodology and address three key questions: how is research on compliance with IFRS mandatory disclosure requirements developing; what is...

Human resource is now considered to be the asset of the company, as it's the hard work and intellect of the human resource, that a company earns profits. It is a reportable investment that is not presently accounted for under the conventional accounting practice. The monetary unit assumption of...

This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to understanding ICR practice as well as eliciting the barriers that might impact the development and implementation of IC indicators in Egyptian setting. The study is an...

Causal reasoning involves understanding the cause of events that have already happened (i.e., diagnosis) as well as predicting which future events will occur (i.e., prediction). Although this type of reasoning is an important part of financial reporting and voluntary disclosure, very little...

This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...

We examine how the qualitative characteristics of a non-GAAP earnings disclosure reveal the quality of the non-GAAP performance metric itself. We measure the qualitative aspects of the non-GAAP disclosure using an index of 12 hand-coded characteristics and presentation choices that provide...

The purpose of this study is to determine if the process of filtering out the financial information voluntary disclosed by firms is modified by the introduction of new mandatory information requirement. Voluntary information disclosed by French firms during the 2003-2008 period is compiled. This...

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined value relevance from 1962 to 2014. We...

This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...