... publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Impression management Literature review Financial reporting Sustainability reporting M41 M14 This study was carried out within the project “Fostering sustainability...

...Mussa Hussaini; Tanveer Hussain; Abongeh A. Tunyi; Reon Matemane Purpose This study aims to explore the relationship between social trust and financial reporting obfuscation, defined as a lack of annual report readability. We propose that social trust is an important informal institution...

...) on accounting conservatism, a longstanding pillar in financial reporting and a direct manifestation of risk-taking in accounting practices. Design/methodology/approach We employ a difference-in-differences methodology, with the firms headquartered in California serving as the treatment group and those...

... exploration of the topic. Brijraj Agarwal can be contacted at: brijraj@stu.xim.edu.in 16 08 2024 30 05 2025 14 07 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accounting conservatism Bibliometric Financial reporting ESG...

... also find that D&O liability insurance has implications for financial reporting, audit outcomes, investment behavior and capital market performance. Practical implications In the post-COVID era, where firms face pressure due to financial constraints, our research emphasizes the practical...

...Martin Plöckinger; Ewald Aschauer; Martin R.W. Hiebl; Roman Rohatschek In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research...