This research aims to broaden the understanding of the determinants of climate change disclosure, where the study analyzes the impact of corporate business strategy and Chief Executive Officer (CEO) overconfidence on the level of climate change disclosure. The study followed a mixed-methods...

In the face of the increasing frequency of climate change-related natural hazards and the resulting losses across the globe, companies are recognizing the importance of addressing climate-related risks and opportunities and taking timely actions to cope with them. While numerous large companies...

Public disclosure laws on politicians' outside income aim to enhance electoral accountability, but their effects remain unclear and may backfire. Using a German disclosure reform, administrative tax data, and a difference-in-difference design, we show that MPs increased their outside income...

Purpose - This paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Design/methodology/approach - Findings are from multivariate regression...

Die Studie analysiert die rechtlichen Rahmenbedingungen zur ökologischen Nachhaltigkeitsberichterstattung europäischer Telekommunikationsunternehmen. Die Berichterstattung ist nicht nur ein Instrument der Transparenz, sondern auch in weiten Teilen eine rechtliche Verpflichtung, die durch...

Greenwashing is a generic term used for breaches and misleading claims about the sustainability credentials of various legal provisions, ranging from unfair competition, securities laws infringements and unethical advertising to wrong corporate disclosure. This paper focuses on the latter....

Active transparency is developed through the provision of information by public administrations. However, for this information to be reusable, it must be offered through free licenses and open formats, two characteristics present in open data. This paper aims to investigate the disclosure of...

Purpose - This study examines the impact of firm-level climate risk exposure (FCRE) on firm stock liquidity by using a sample of Indian-listed firms from the financial years 2003-2004 to 2022-2023. Further, it endeavors to investigate the moderating role of environmental, social and governance...

Purpose - We investigate the relationship between family firms and Chief Executive Officer (CEO) turnover and the moderating role of corporate transparency in this association, using firms listed on the Taiwan Stock Exchange (TSE). Design/methodology/approach - Using a sample of 15,726 firm-year...

Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive...