Purpose: The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period. Design/methodology/approach: The...

Purpose The purpose of this paper is to investigate how firm- and country-level determinants affect corporate ecological transparency. Design/methodology/approach The study utilizes multiple theories that are commonly used by corporate social responsibility studies to explain the corporate...