This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

This study empirically examines the relationship between wide-ranging board diversity and
the quality of corporate social responsibility (CSR) disclosure variables in Malaysia. We …

This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

Firm innovation drives both firm competitiveness and economic growth. Constructing a novel
firm-patent panel database from 29 countries, I find that transparency directly boosts …

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 …

In recent years, reporting under International Financial Reporting Standards (IFRS) became
mandatory in many countries. The capital-market effects around this change have been …

We examine the impact of corporate board reforms on firm value in 41 countries. Using a
difference-in-differences design, we find that board reforms increase firm value. Reforms …

This study examines whether the mandatory adoption of International Financial Reporting
Standards (IFRS) in the European Union significantly improves information comparability in …