This article provides a detailed analysis of China's ongoing struggle against poverty. In addition to discussing the recently concluded targeted poverty alleviation program, in which the CPC-led government achieved its goal of ending extreme poverty, the author discusses the anti-poverty...

The purpose of this paper is to investigate the relationship between information asymmetry and the alignment with the Integrated Reporting (IR) framework in South Africa. Panel data regression and Welch's t-test are used on a dataset of 64 firms listed on the Johannesburg Stock Exchange (JSE)...

The purpose of this paper is to investigate the impact of the implementation of IFRS in the accounting quality of Mexican non-financial listed firms in both the convergence and adoption phases. I used two accounting quality measures, namely value-relevance and earnings management, in a...

This paper investigates the effects of the IFRS adoption in the value-relevance of accounting reports, making stress upon the impact on intangible intensive firms. I operationalized value-relevance through a share price regression based on Ohlson's (1995) model and used a sample of 304 firms...

This paper aims to understand access to early-stage equity financing in environments with structural holes among social classes, a common characteristic in developing countries. Previous studies have overlooked the effects of the inequalities between vertical structures on access to...

Purpose: The aim of the current paper is to evaluate potential external benefits related to capital markets of the Integrated Reporting Framework on a sample of international voluntary adopters. Design/methodology/approach: Difference-in-difference (DiD) estimators were used to test the...

Purpose: The aim of this paper is to evaluate the effect of the materiality and external assurance of environmental and social (E&S) disclosures on analysts' forecast accuracy.Design/methodology/approach: Hypotheses were evaluated using panel data regression with firm-time fixed effects and...