This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary non … reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are … reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR …

reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

The authors review recent literature on the role of corporate financial reporting and transparency in reducing … role of credible commitment to financial reporting transparency in facilitating informal multiperiod contracts among …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

equivalent unit proposed by Chambers can be used as alternatives. In this case, The International Financial Reporting Standard …

filings. By viewing such risk factor disclosures (RFDs) as an integral part of financial reporting and disclosure, I … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive … more conservative reporting. My results are consistent with the substitutive effect, as firms report less conservatively …

The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as … financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not …