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

This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that exhibit corporate social …

In this paper we provide a review of the empirical literature on the accounting for goodwill.
We focus on research undertaken since the introduction of the" impairment-only approach" …

Examining banks across 27 countries, we estimate two measures of the forward-looking
orientation reflected in discretionary loan provisioning practices within a country. We …

This study examines determinants of materiality disclosure quality (MDQ) in integrated
reporting (IR) in an international setting. To this purpose, we constructed a novel, hand …

This paper uses a new approach to examine whether income smoothing garbles earnings
information or improves the informativeness of past and current earnings about future …

This paper examines the usual claim that tighter accounting standards reduce earnings
management and provide more relevant information to the capital market. We distinguish …

We examine the relation between earnings smoothing and stock price crash risk to evaluate
the role of earnings smoothing on the downside risk of equity values. We find that, within …

In this study, we investigate whether managerial ability is related to income smoothing and, if
so, whether smoothing associated with managerial ability improves the informativeness of …

We examine the determinants and consequences of earnings management by firms in the
context of their relationships with suppliers and customers. We find that industry-level …