Our study investigates the role of firm and country characteristics in determining the level of compliance with mandatory disclosure requirements. We also examine whether the role of firm characteristics hold across different environments. Our empirical study relies on European Union listed...

Purpose: The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude,...

Purpose: This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach: The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605...