This essay reviews the theoretical and empirical literature on quality disclosure and
certification. After comparing quality disclosure with other quality assurance mechanisms …

Abstract In 2002, the European Union (EU) Parliament passed a regulation that requires
consolidated and simple accounts for all companies listed in the EU to use International …

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

Purpose This study aims to examine the impacts of environmental, social and governance
(ESG) disclosure and financial reporting quality (FRQ) on investment efficiency …

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 discuss the background to integrated reporting, a new reporting framework focused on
firms' future value creation narrative. We consider why integrated reporting is an area of …

This paper examines the association between Integrated Reporting and firm valuation.
Using a sample of listed firms in South Africa, we examine the association between cross …

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 …

We examine the relationship between disclosure of nonfinancial information and analyst
forecast accuracy using firm-level data from 31 countries. We use the issuance of stand …