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...

Earnings quality is a central issue in accounting research, but reporting quality is not yet in the focus of environmental disclosure research. This is a noteworthy gap because the voluntary character of environmental disclosure and the different ways to measure and report quantitative...

We analyze firms’ voluntary disclosure of intellectual capital in a setting of presentations to analysts and investors. Firms use presentations to analysts and investors as an additional means of reporting. Due to lesser restrictions of this kind of reporting and also due to the private...