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

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 …

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 …

We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …

I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that … receive comment letters about non-GAAP reporting, disclosure committees can help to improve non-GAAP reporting quality … experts and disclosure committee legal experts produces the strongest effect on non-GAAP reporting quality. In sum, my …

corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting …

governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning … the main features of the internal control and risk management systems in relation to financial reporting in banks …. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … channels.The paper "Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management …

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 …