The first convergence project of IASB and FASB created the widely equivalent international and U.S. accounting standards for business combinations IFRS 3 and SFAS 141. The purchase price must be allocated to identifiable assets acquired and liabilities assumed with the residual amount recognized...

Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting financial and non-financial disclosures. This paper investigates whether the disclosure quantity, quality, and connectivity of the six capitals within an integrated report...

Firms' decisions to prepare and to publish private information are key issues in disclosure research. The Carbon Disclosure Project (CDP) provides a unique setting that allows us to examine the determinants of these two sequential disclosure decisions, first to respond to the CDP questionnaire...

Results regarding the association between perceived environmental uncertainty (PEU) and management control (MC) of new product development (NPD) are ambiguous and sometimes contradictory. Based on survey data for 276 firms, we first contribute to MC research by finding that firms have two...

Purpose: The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue and generally demand more intellectual capital to be recognised on the face of the balance sheet. If...

In order to reduce information asymmetries in relation to a firm's current decisions and long-term strategy, firms must consistently provide information to stakeholders. This paper investigates intellectual capital (IC) information disclosed in mergers and acquisitions (M&A) provided through...

Employees are an important firm resource and a source of intellectual capital; hence, they drive firm performance. Employee expenses capture information about employees and are one of the largest earnings components. We analyze whether this earnings component contributes incremental information...

Within the recent years standard setters and users such as the capital markets have increased their demands for developing external reporting towards a holistic business reporting. First of all, adequate consideration should be given to intangible resources, which many believe are the most...