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 … institutional factors is. The empirical section is based on an analysis of environmental reporting occurrences by the Fortune Global …

2010. The results show managers' reporting incentives are significantly associated with the reported impairment losses. The … results also show that the effect of “big bath” reporting on the reported impairment losses was moderated by the largest … outside shareholder ownership concentration. Further analyses reveal that “big bath” reporting is not found in companies with …

reporting quality and the firm size, board independence, board size, institutional ownership, and growth opportunity in … ascertain the determinants of financial reporting quality in quoted manufacturing firms listed on the Nigeria Stock Exchange …. Findings: The study revealed a significant positive relationship between the board size and firm financial reporting quality …

evaluate whether the Act's reforms have had a significant impact on the credibility of financial reporting. Consistent with … investors' assessments of reporting credibility for firms admitting to accounting errors …

This study examines the effects of financial reporting complexity on investors' trading behavior. I find that more … disclosure, my investigation into the effects of reporting complexity on small and large investors should be of interest to … regulators concerned with reporting clarity and leveling the playing field across classes of investors …

's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces …

Analyzing 20 interviews with CFOs of German non-listed family firms, I report how the firms' financial reporting is … how owner families influence reporting. I also discuss the firms' costs of reporting and disclosure. Most CFOs see the … differs; however, in most cases the family at least ‘sets the tone' for the reporting. On average, the direct costs of …

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