A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

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

In recent years, greater attention has been paid to sustainability issues. Companies have
received increasing pressure from stakeholders to adopt sustainable behavior and provide …

The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

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

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

We seek insights into potential benefits for firms adopting strategies to improve business
sustainability in a carbon-constrained future. We investigate whether lenders incorporate a …

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 …

A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

Firm innovation drives both firm competitiveness and economic growth. Constructing a novel
firm-patent panel database from 29 countries, I find that transparency directly boosts …