This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …

Purpose This paper aims to analyze the economic and financial reporting consequences of
International Financial Reporting Standards (IFRS) adoption. Design/methodology/approach …

Measurement of accounting information under International Financial Reporting Standards
(IFRS) plays an important role in the determination of earnings timeliness information and …

This study examines the joint effect of carbon disclosure and greenhouse gas (GHG)
emissions on firms' implied cost of equity capital (COC). Based on 4655 firm‐year …

This study investigates the impact of country governance mechanisms on carbon emissions
performance of private sector organisations, using empirical evidence from 336 top …

Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …

This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in develo** countries. We …

Purpose This paper aims to examine the effect of eXtensible Business Reporting Language
(XBRL) adoption on financial reporting quality at the country-level (develo** and …

This study examines the relationships of IFRS, FDI, human development and economic
growth in Anglophone and Francophone African countries between 1997 and 2017. We find …

We use large panel data of 107 developed and develo** countries to examine the impact
of the International Public Sector Accounting Standards (IPSAS) adoption on governance …