This paper explores the role of language (tone and readability) in financial disclosures in detecting a firm's likelihood of violating the FCPA. Matching FCPA violators with a control sample of non-violators, we examine whether the tone and readability of management's 10-K filings can be linked...

Purpose: The purpose of this paper is to examine how CEO narcissism can be related to the usage of an abnormal optimistic tone in financial disclosures. Drawing on upper echelons theory, this paper suggests a link between CEO characteristics, such as narcissism, and accounting choices, such as...

This paper advances the development of a 'universal' reporting framework for higher education. It is the first paper that reviews the current state of sustainability reporting in German and Austrian universities. Although playing a leading role in promoting sustainable development movements,...