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

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 …

Purpose: Enhanced Business Reporting (EBR) seeks to address the information needs of investors when making company … related to firm valuation (Value Based Reporting, VBR).Design/methodology/approach: Data are hand collected from annual …

We use an experiment with experienced managers to provide more-direct evidence on how reporting goals and firm …

identify manager reporting goals and understand the determinants of nonverbal behaviors in financial communications …

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has … sustainability reporting by firms in African countries. This study examines the trend of voluntary sustainability reporting in Africa … not show any significant improvement in sustainability reporting over the period studied, a positive relationship is …

does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …

DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant …