... acquisition company SPAC Environmental Social Governance ESG Corporate social responsibility Sustainability Disclosure Merger IPO G14 G32 G34 M13 M14 Q56 Over the last two decades, financial market participants and regulators have increasingly focused on environmental, social...

...Abhishek Ranga; Rajesh Pathak Purpose The authors investigate the effect of audit quality and analysts' coverage on firms' compliance concerning goodwill impairment testing and disclosure requirements with the Indian Accounting Standard (Ind AS) over the period of 2017–2020. Design/methodology...

... and the quality of disclosure was verified by constructing correlation indices, and then ascertaining not only the reliability but also the strength and direction of the statistical connection between the above two aspects. A multivariate linear regression reconfirmed the results obtained by the previous...

...Brandy Hadley Purpose The purpose of this paper is to examine the determinants of the increase in firms’ reporting of alternative pay measures in Pay for Performance disclosures and their role in subsequent Say on Pay approval. Design/methodology/approach This study explores the most common...

... these issues. Design/methodology/approach – The authors hand collect data from each firm’s press releases and earnings announcements and perform an event study around this date to see how firm forecast and disclosure policies affect firm value. Findings – The analysis demonstrates that disclosures...

...Guoping Liu; Jerry Sun Purpose The purpose of this paper is to examine whether the type of ultimate controllers (i.e. private vs state) affects corporate disclosure quality and whether the relationship between the type of ultimate controllers and corporate disclosure quality is moderated...

...Ioannis T. Lazaridis; Dimitrios V. Kousenidis; Christos I. Negakis; Iordanis N. Floropoulos Purpose – To review the disclosure requirements for cash flow reporting in Greece and the willingness of Greek companies to voluntarily disclose cash flow information. Design/methodology/approach...

...Marlin R.H. Jensen; Beverly B. Marshall; William N. Pugh Purpose This study seeks to investigate whether a firm's financial disclosure size can help investors predict performance. Design/methodology/approach Controlling for size and industry, the relationship between financial disclosure size...

... just and fair principles among company stakeholders. This has therefore led to a demand for a new approach towards accounting disclosure including among others things: a clear account of how a company treats its employees, society, the environment, and the beliefs of employee’s. Even tough the standard...

..., 601 S. Morgan (MC 006), Chicago, IL 60607 1. Introduction An earnings preannouncement is a voluntary disclosure of an expected1 earnings amount made shortly2 before a formal earnings announcement. If investors take a preannouncement at its face value, then they update their earnings expectations...