Purpose Through a feminist lens, this study aims to provide insight into the ability of KPMG’s true value approach to include “the other” in the corporate value creation process and into its potential to introduce a more “multiple” form of accounting. Additionally, this study seeks to...

Earnings quality is a central issue in accounting research, but reporting quality is not yet in the focus of environmental disclosure research. This is a noteworthy gap because the voluntary character of environmental disclosure and the different ways to measure and report quantitative...