The paper focuses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011–13) we find that information asymmetry is generally smaller when firms report about their physical risks. Furthermore, we...

The debate surrounding climate change often centers on companies' contributions to global warming, which has led to an increase in the importance of carbon disclosure. We evaluate the current state of related research and identify its trends, coherences, and caveats via a systematic literature...

Purpose: The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue and generally demand more intellectual capital to be recognised on the face of the balance sheet. If...

Earnings quality is a central issue in accounting research, but reporting quality is not yet in the focus of environmental disclosure research. This is a noteworthy gap because the voluntary character of environmental disclosure and the different ways to measure and report quantitative...