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 …

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

Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

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

Abstract The International Integrated Reporting Council's Framework identifies two goals for
integrated reporting: improved information for outside providers of financial capital and …

Integrated reporting () is an emerging international corporate reporting initiative to address
limitations to extant corporate reporting approaches, which are commonly criticized for being …

We examine the benefits associated with corporate social responsibility (CSR) disclosure in
an international setting covering 31 countries. Using variables such as the legal status of …

Integrated reporting is a new reporting tool that includes financial and nonfinancial
information, which represents a natural evolution of the corporate reporting movement …

This study reexamines the relationship between the quality of a firm's voluntary
environmental disclosures and firm value by exploring the relationship between the …

We examine a potential benefit associated with the initiation of voluntary disclosure of
corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital. We …