...Maria Testa Purpose This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps. Design/methodology/approach Using a structured literature review, this study identifies the state...

...Karen Nunez Purpose The purpose of this study is to investigate the value‐relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil pipelines in the USA. Design/methodology/approach An event study methodology is used to examine...