This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …

In order to increase corporate governance quality, the 8th EU Company Law Directive
enacted a mandatory audit committee in publicly listed companies in the EU and defined its …

We investigate whether mandatory public country-by-country reporting (CBCR) by European
Union (EU) banks affects geographic segment reporting. We find no significant change in …

Institutional ownership is an important factor in corporate governance. Institutional investors
play important roles in firms because of their substantial shareholdings and their capability …

In this paper, we investigate what we call “financial statement users' institutional logic,”
defined as users' expressed fundamental views and beliefs about accounting information …

The present study aimed to examine whether CEO facial masculinity and CEO
characteristics help in predicting earnings management (EM). The analyses were based on …

This paper examines how auditor characteristics (size, tenure, and industry specialization)
affect the valuation of diversification. As expected, we find that diversified firms have lower …

Purpose When financial statements are public, the choice between alternative reporting
regimes constitutes a signal that addresses external stakeholders. Generally, the choice of …

Theoretical propositions suggest that mandatory and voluntary disclosures are related.
Empirical studies focusing on this relationship provide mixed evidence as they found that …