Purpose This study aims to investigate the influence of board characteristics on
sustainability reporting among listed firms in East Africa. Design/methodology/approach The …

Firm disclosures often reach only a portion of investors, which results in information
asymmetry among investors and, therefore, lower market liquidity. This issue is particularly …

This paper investigates whether the business press serves as an information intermediary.
The press potentially shapes firms' information environments by packaging and …

Using hand-collected data on firms' interim reporting frequency from 1951 to 1973, we
examine the impact of financial reporting frequency on information asymmetry and the cost …

The paper focusses on the reporting of climate change-related physical risks. Drawing on
data from the CDP questionnaire for 717 European companies over three years (2011 …

We examine whether financial reporting frequency affects the speed with which accounting
information is reflected in security prices. For a sample of 28,824 reporting-frequency …

This study provides the first comprehensive literature review on interim reporting based on
112 papers published between 1961 and 2020. The review focuses on both the firm-specific …

We contribute to the research on organizational accounts by examining the role of different
framing languages and the credibility of the frame articulator on justifying controversial …

This paper examines how mandatory quarterly reporting affects managers' business
decisions in terms of real activities manipulations. For our analyses, we use the setting of the …

Prior literature shows that financial disclosures and corporate governance both impact firm
performance. This paper documents an important topic that has been overlooked in the prior …