Introduction of the IAS/IFRS entails important changes for European companies, characterised by different accounting systems, including assessment and accounting of the impairment test which is one of the most fundamental issues. Our attention focuses on companies listed in the main European...

We examine the extent of firm-level disclosures of climate-related financial information in response to recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Specifically, we examine the level of climate-related financial disclosures after the release of the TCFD...