...Geert Braam; Ries Breijer; Ferdy van Beest Purpose This study aims to examine the role of leverage in explaining variations in disclosure of alternative performance measures (APMs) in annual reports. It explores how leverage may simultaneously be associated with the disclosure of different types...

.../methodology/approach Using a sample of 169 financial and nonfinancial firms from 10 jurisdictions that adopted International Financial Reporting Standards, the authors use a difference-in-differences econometric approach. Findings The findings reveal that FICE issuers are more leveraged companies...

... between profitability and audit fees. However, the authors found no significant association between leverage and audit fees. Finally, the authors found that accounting comparability does not mediate the relationship between leverage and audit fees. Practical implications This study’s findings can...

... to analyse the relationship between four firm indicators (profitability, firm size, leverage and age) and their impact on litigation risk in the Jordanian financial sector from 2017 to 2021. Findings Our findings reveal that firm size has a significant positive impact on litigation risk, whereas...