... 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...

... conservatism (Zhong and Li, 2017). This approach tends to err on the side of caution and results in conservative financial reporting. The reason why accountants are conservative has been explained in great detail in existing research. Watts (2003a) describes the contracting need as one of the earliest...

... 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...