Payment method choice in takeovers is mainly driven by both asymmetric information between the acquirer and the target and the acquirer’s financial capability. In this paper, we examine whether increased transparency and better access to finance induced by environmental, social, and governance...

This paper examines the antecedents of non-financial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of the information disclosed in approximately 1,200 publicly available SA statements issued by a panel of G500 global firms in the...

This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...

Purpose: The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal). Design/methodology/approach: Costing practices in seven countries were analysed via...

Integrated Reporting (IR) has recently emerged as an accounting innovation which combines financial and non-financial/sustainability information relevant to corporate value creation into a single report. While prior research on IR examined the supply side (i.e. motivation for and content) of IR,...