Purpose – The purpose of this paper is to investigate, following the adoption and implementation of International Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly influenced by national institutional factors with...

Purpose – This paper aims to examine whether information search frequency of accounting information is related to the explanatory power of accounting information for firm market value. It also examines whether information content and state of nature can have an impact on this relationship....

Purpose – This paper aims to examine whether capital market rewards firms with good corporate sustainability practices in an international setting by using the Dow Jones Sustainability Index (DJSI hereafter) as an integrated measure of firm sustainability performance....