The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

This paper surveys the theoretical and empirical literature on the economic consequences of
financial reporting and disclosure regulation. We integrate theoretical and empirical studies …

Due to the transition from a manufacturing-based to a knowledge-based economy, the
relevance of intellectual capital (IC) in firm value creation processes has significantly …

Business sustainability has emerged as the theme of the 21st century. We examine whether
and how different components of economic sustainability disclosure (ECON), as well as …

Integrated reporting () is an emerging international corporate reporting initiative to address
limitations to extant corporate reporting approaches, which are commonly criticized for being …

We examine the benefits associated with corporate social responsibility (CSR) disclosure in
an international setting covering 31 countries. Using variables such as the legal status of …

Integrated reporting is a new reporting tool that includes financial and nonfinancial
information, which represents a natural evolution of the corporate reporting movement …

This study reexamines the relationship between the quality of a firm's voluntary
environmental disclosures and firm value by exploring the relationship between the …

We examine a potential benefit associated with the initiation of voluntary disclosure of
corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital. We …

The effect of disclosure level on the cost of equity capital is a matter of considerable interest
and importance to the financial reporting community. However, the association between …