...Langtao Chen; Li Sun Purpose This study aims to examine the relation between firm complexity and the disclosure of non-GAAP earnings. Design/methodology/approach Using a comprehensive panel data set of 23,162 firm-year observations from 2003 to 2020, this study uses multivariate regression...

...Augustine Donkor; Terri Trireksani; Hadrian Geri Djajadikerta Purpose This study aims to evaluate the relationship between integrated reporting and management’s opportunistic behavior (i.e., accrual and real earnings management) and the moderating role of firm complexity. Design/methodology...