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

This paper discusses empirical evidence on the economic consequences of mandatory
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …

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

This study examines the impact of gender-diverse boards and the staggered initiation of
gender quotas around the world on environmental, social, and governance (ESG) …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

This study, conducted with a sample of Spanish listed companies during the period 1998–
2008, examines the role of financial reporting quality and debt maturity in investment …

In recent years, companies' responsibilities towards society have expanded significantly,
and former business models have been revised in line with a more pluralist approach, which …

We provide evidence on the preliminary effects of mandatory adoption of International
Financial Reporting Standards (IFRS) on accounting quality for a relatively broad set of firms …

This paper examines the effect of the mandatory adoption of International Financial
Reporting Standards (IFRS) by the European Union on financial analysts' information …

Proponents of IFRS argue that mandating a uniform set of accounting standards improves
financial statement comparability that in turn attracts greater cross-border investment. We …