Employees are an important firm resource and a source of intellectual capital; hence, they drive firm performance. Employee expenses capture information about employees and are one of the largest earnings components. We analyze whether this earnings component contributes incremental information...

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...

Disaggregation of earnings into earnings components is a common method in accounting research. I argue that the disaggregation can also be applied to earnings attributes which results in earnings components attributes. This is of relevance to address measurement problems and to better design...