Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary non … reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are … reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR …

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …

Full disclosure has been regarded as one of the cornerstones of the accounting system to protect investors from … accounting is in the measurement system. Historical cost accounting should be abandoned. The single measurement such as cash … equivalent unit proposed by Chambers can be used as alternatives. In this case, The International Financial Reporting Standard …

The authors review recent literature on the role of corporate financial reporting and transparency in reducing … role of credible commitment to financial reporting transparency in facilitating informal multiperiod contracts among …

of business reporting, given the non-trivial implementation and learning costs, whether the XBRL-based disclosure …

We examine whether the complexity of mandatory accounting disclosures prompts managers to voluntarily disclose adjusted … mitigate informational problems arising from accounting complexity. Using the metadata in XBRL filings, we construct measures … of accounting complexity that map directly to the mandated standards applied in firms' financial statement filings. We …

reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG …