This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …

We use an experiment with experienced managers to provide more-direct evidence on how reporting goals and firm …

We examine the effects of mandatory ESG reporting on firms’ corporate performance. Using variation from Sweden’s size …-based ESG reporting regulation, which requires medium private firms to start reporting ESG information from 2017 onward, we … document that mandatory ESG reporting improves firms’ corporate performance. This finding is consistent with two nonmutually …

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has … sustainability reporting by firms in African countries. This study examines the trend of voluntary sustainability reporting in Africa … not show any significant improvement in sustainability reporting over the period studied, a positive relationship is …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

study contributes to the risk reporting literature by providing evidence on the moderating effect of the narrative risk …