...) may lead to earnings decline (growth) in the future periods. The unstable earnings pattern indicates a higher level of inherent risks, decreasing investment willingness. Investment decisions Earnings predictability Earnings truthfulness Financial disclosure The truthfulness...

... Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Financial disclosure Corporate reporting Social media Systematic literature review Investor relations Corporate disclosure Social media is now seen as the ideal investor relations management platform...

... 01 2020 31 03 2020 20 05 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Tax avoidance Corporate social responsibility Financial disclosure Financial-tax reporting conformity Organised hypocrisy H2 M14 M41...

... and annual report readers. Originality/value This paper addresses an identified need to study the existence and degree of complexity and obfuscation in financial disclosures. Financial misconduct often prompts an SEC inquiry. It commonly takes two-three years between the time the commission begins...

... of particular theories relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial disclosure phenomenon. This will help new researchers to understand how particular corporate disclosure theories are related, as well as help with teaching accounting...