We examine how heterogeneity in organizational structure affects private firm earnings quality in the European Union. Organizational structure refers to whether the firm is organized as a single legal entity (standalone) or as a business group: the former are firms not controlling or controlled...

We examine how heterogeneity in organizational structure affects private firm earnings quality in the European Union. Organizational structure refers to whether the firm is organized as a single legal entity (standalone) or as a business group. Private firms can be organized either way, while...

Integrated Reporting (IR) has recently emerged as an accounting innovation which combines financial and non-financial/sustainability information relevant to corporate value creation into a single report. While prior research on IR examined the supply side (i.e. motivation for and content) of IR,...