Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and … qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the …

in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … the society and of the environment in this context will develop a holistic vision of entity's reporting. In this article …, we analyze the status of development in social and environmental reporting literature and practice and focus on the …

's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces …

Analyzing 20 interviews with CFOs of German non-listed family firms, I report how the firms' financial reporting is … how owner families influence reporting. I also discuss the firms' costs of reporting and disclosure. Most CFOs see the … differs; however, in most cases the family at least ‘sets the tone' for the reporting. On average, the direct costs of …

Accounting is imperfect, leading to errors in financial reporting. This paper links accounting errors to firms …' incentives to bias reported earnings. We hypothesize that while errors discourage reporting bias by lowering earnings' value …-shaped relationship between an industry's incidences of intentional and unintentional misstatements, our primary proxies for reporting …

detect. Our results highlight the imperfectness of accounting, advance understanding of firms' reporting incentives, and shed …

reporting externally when red flags are present. Additional analyses document reporting differences between CFOs and controllers …

Regulators around the world have mandated the use of eXtensible Business Reporting Language (XBRL) in financial … reporting with a goal of serving the public interest by improving the usability of financial data. This study examines the …