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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients

Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238

Persistent link: https://www.econbiz.de/10012703017

Business risk disclosure and firm risk : evidence from Japan

Kim, Hyonok; Yasuda, Yukihiro - In: Research in international business and finance 45 (2018), pp. 413-426

Persistent link: https://www.econbiz.de/10011983296

Sustainability Reporting Practices and the Circular Economy : Analysis and Integrated Strategies

Nazir, Sarfraz; Capocchi, Alessandro - 2024

governance and reporting practices, providing accurate assessments of CE’s success in achieving sustainability targets and other … -- Chapter 3: Circular Economy key concepts and Reporting Practices: An exploratory study -- Chapter 4: Circular Economy and … Environment Disclosure -- Chapter 5: Circular Economy 6Rs and Reporting Practices: The Role of Institutional Pressures -- Chapter …

Persistent link: https://www.econbiz.de/10014463082

Recommendations for the design of sustainability reporting standards under the Corporate Sustainability Reporting Directive (CSRD) : policy paper

Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020

The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend … European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a …Der Entwurf der Europäischen Kommission zur weiterentwickelten Corporate Sustainability Reporting Directive (CSRD …

Persistent link: https://www.econbiz.de/10012815102

The cultural system and integrated reporting

García-Sánchez, Isabel-María; Rodríguez-Ariza, Lázaro - In: International business review : the official journal of … 22 (2013) 5, pp. 828-838

Persistent link: https://www.econbiz.de/10009771714

Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China

Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987

Persistent link: https://www.econbiz.de/10013190243

Conformity of annual reports to an integrated reporting framework : ASE listed companies

Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24

The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...

Persistent link: https://www.econbiz.de/10012291878

Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports

Chen, Long; Srinidhi, Bin N.; Tsang, Albert; Yu, Wei - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 53-76

Persistent link: https://www.econbiz.de/10011591568

Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures

Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21

Persistent link: https://www.econbiz.de/10011595059

Examining the economic consequences of concise integrated reports : a pitch

Sinnewe, Elisabeth - In: Accounting research journal 30 (2017) 4, pp. 356-361

Persistent link: https://www.econbiz.de/10011813057