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

Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

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 study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …

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 examine the real effects of mandatory social-responsibility disclosures, which require
SEC-registered mine owners to include their mine-safety records in their financial reports …

Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR)
disclosures. CSR disclosure relates to the provision of information on companies' …

Financial reporting and disclosure are potentially important means for management to
communicate firm performance and governance to outside investors. We provide a …

In this paper we review the academic evidence on earnings management and its
implications for accounting standard setters and regulators. We structure our review around …

The resource-based view of the firm attributes superior financial performance to
organizational resources and capabilities. This paper develops the concept of IT as an …