This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

We address how value relevance of accounting information evolved as the new economy
developed. Prior research concludes that accounting information—primarily earnings—has …

We survey research on banks׳ financial accounting. After providing a brief background of the
theoretical models and accounting and regulatory institutions underlying the bank …

Using hand-collected carbon emissions data for 2006 to 2008 that were voluntarily
disclosed to the Carbon Disclosure Project by S&P 500 firms, we examine the effects on firm …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

Since male CEOs dominate corporate leadership, the literature on top management
decision making suffers from an implicit masculine bias. Although research indicates that …

The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …