...Tianqi Yu; Jenny Jing Wang Purpose Modern slavery disclosures are essential for monitoring and eradicating slavery in global supply chains. As research in accounting on this topic is still exploratory, this study aims to provide an overview of academic trends, identify gaps, suggest future...

... of non-negotiable state-owned stocks and IPO underpricing. IPO Prospectus readability Market valuation Disclosure Signaling theory The initial public offering (IPO) represents the process through which a firm goes public by offering shares on the primary market. In the aftermath of COVID...

...Lijun (Gillian) Lei; Yutao Li; Yan Luo The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media...

...: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific...