Purpose: In recent years, policymakers have increasingly pushed firms to disclose non-financial information. In Europe, integrated reporting (IR) is an increasingly adopted tool to fully comply with the requirements of the Directive 2014/95/EU. This study aims to examine the financial benefits...

Purpose: Recent regulatory changes in Europe have promoted non-financial reporting practices (e.g., Directive, 2014/95/EU) and gender diversity in decision-making positions. Special attention is devoted to promoting the gender balance on corporate boards as a key mechanism to enhance corporate...

Purpose: The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how...

Purpose: European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts'...

Purpose: This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the...

Purpose: The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards...

Purpose: This study examined the effect of different types of politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion. Design/methodology/approach: The study identified different types of PCON firms according to Wong and Hooy's (2018) classification, which...

Purpose: This paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in India. Additionally, the study compares the association of input information on R&D investment (the reported R&D...

Purpose: The study aims to understand the role of accountant in corporate social responsibility (CSR) practice. Design/methodology/approach: In this study, the authors examine whether and how chief financial officer (CFO) accounting expertise and previous work experience influence voluntary CSR...

Purpose: This paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities. Design/methodology/approach: A longitudinal qualitative study of local authorities in Malaysia was undertaken, comprising...