Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a … temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non …

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 …

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based … examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …

We examine the effects of mandatory ESG reporting on firms’ corporate performance. Using variation from Sweden’s size …-based ESG reporting regulation, which requires medium private firms to start reporting ESG information from 2017 onward, we … document that mandatory ESG reporting improves firms’ corporate performance. This finding is consistent with two nonmutually …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

. We find that a large number of employers misreport as evidenced by their reporting a set of disclosures that in concert … considerations: firms involved in an ESG controversy are more likely to report perfect gender statistics, and firms reporting no gap … in their median pay receive higher social pillar ESG ratings. Our results suggest that gender pay gap reporting mandates …

We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks …-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or …

reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using … the Global Reporting Initiative (GRI) guidelines to score the information content of annual reports relating to … significantly affects the sustainability reporting of consumer goods firms in Nigeria. However, we found no evidence on the nexus …