This paper reviews the empirical literature on the determinants and decision usefulness of
goodwill reporting. We structure our discussion around five guiding questions that reflect …

This article systematically reviews 94 accounting and finance studies that address the real
effects of financial reporting. Whereas the effects of financial reporting on capital suppliers' …

This study examines the impact of financial statement comparability on ex ante crash risk.
Using the comparability measures of De Franco et al.(2011), we find that expected crash risk …

Merger and acquisition (M&A) have become a foremost strategic alliance for business,
product and geographic tactics in global market. Using meta-literature review, we conduct a …

This paper aims to investigate the impact of blockchain on the quality of the information in
listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The …

The aim of this study is to investigate the relationship between corporate social responsibility
(CSR) disclosure and financial performance with the consideration of the mediating role of …

We find that financial statement comparability enhances the ability of current period returns
to reflect future earnings, as measured by the future earnings response coefficient (FERC) …

This study examines the impact of accounting comparability on financial reporting quality
and the extent to which financial statement users understand the implications of firms' …

The purpose of this study is to examine the association between investment efficiency and
corporate tax avoidance. Using a large sample of US firms over the period 1993–2016, we …

Using a large panel of US public firms, we examine the relation between annual report
readability and cost of equity capital. We hypothesize that complex textual reporting deters …