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 last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...

This study aimed at knowing the general composition of the difference between the accounting results and tax result (book-tax differences - BTD) in Brazilian public companies in order to identify the explanation for this difference, either through the management of the earnings management (EM)...

Although bonds account for the largest trading volume of transactions in the Brazilian financial market, most studies of the quality of accounting information focus on the stock market. Considering that many studies suggest that the institutional and organizational environment affects firms’...

This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the...

Researchers have long been interested in whether the classification of various items on the balance sheet matters to investors. This paper provides evidence on whether reporting non-controlling interests (NCI) as equity or as non-equity matters in terms of value relevance. We use a sample of...