Investor confidence in financial markets depends in large part on the existence of an accurate disclosure and reporting … common post-financial crisis regulatory reform theme is to tighten the disclosure and reporting rules that apply to large … blockholders. We examine the implications of this trend, analyzing whether detailed, stringent and mandatory reporting rules could …

By gathering and analyzing the textual information in eXtensible Business Reporting Language format from the annual …. Furthermore, this research explores the potential of self-disclosed ESG information based on eXtensible Business Reporting …

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting … challenges with (1) quantifying regulatory costs and benefits, (2) measuring disclosure and reporting outcomes, and (3) drawing … causal inferences from regulatory studies. Next, we discuss empirical studies that link disclosure and reporting activities …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … central importance of firms' reporting incentives and countries' enforcement regimes for the quality of financial reporting … reporting effects …