Purpose – The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration. Design/methodology/approach – This research is quantitative and positive, based...

Purpose – In recent years, many of South Korea's most prominent organizations have been involved in large‐scale frauds. These frauds have had a devastating impact on South Korean society and resulted in unnecessary suffering and high levels of unemployment for the middle class. With the aim...

Purpose – The purpose of this paper is to compare the sustainability disclosure methods‐instruments practiced by the two most widely employed indexes/instruments (DJSI World and GRI‐G3 Guidelines). The paper suggests that the newly created triple bottom line (TBL) reporting practices need...

Purpose – The purpose of this paper is to examine whether International Financial Reporting Standards (IFRS) can be used for monitoring environmental degradation. A comprehensive review of academic and professional literature indicates that the IFRS regime provides useful conceptual and...

Purpose – The purpose of this paper is to study the relationship between financial reporting quality and investment efficiency in China. Design/methodology/approach – By analyzing institutional background and hypotheses development, the paper selected listed firms in China to be the study...

Purpose – The purpose of this paper is to study the impact of corporate governance on financial restatements in China, with a view to providing reference to strengthen the corporate governance and improve the quality of financial information. Design/methodology/approach – The authors...

Purpose – The purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively improved the transparency of corporate disclosure and thus effectively reduced earnings management. Design/methodology/approach – In total, 391 valid samples are selected...

Purpose – A structural equation model is proposed to explain internet reporting by banks. The model relates three constructs of financial institutions (size, financial performance, and internet visibility) to their final influence on internet information disclosure (e‐transparency)....

Purpose – This paper aims to present research on how and why microfinance institutions (MFIs) disclose financial and social information on the internet. Legitimacy theory provides the theoretical framework. Design/methodology/approach – The empirical study analysed factors influencing MFIs...

Purpose – Fraudulent financial statements and the manipulation of stock prices can seriously affect investors' judgment of company performance, especially in stock markets in emerging economies. Apart from financial reports, which run the risk of being misreported, are there any other...