Introduction -- Disclosure regulation for transparency, stability, and competition in banking -- Bank risk disclosure: towards mandatory non-financial information -- Climate change risk: the new frontier in banking disclosure -- Do transparent banks do more green lending? Evidence from climate...

The recent change in financial reporting for lease obligations provides an opportunity to assess whether the new disclosures improve the information environment available for credit risk assessments and decision-making. Comparisons of newly reported capitalized operating leases, weighted average...

This study explores aspects of chief accounting officers (CAOs), a relatively new corporate executive title that firms add to C-suites. We provide descriptive data on CAO attributes and examine the determinants of CAO appointment and their role in corporate disclosure. Our results suggest that...

This study, relying on the notion of agency theory that the presence of information asymmetry causes higher agency costs, investigates the impact of accounting disclosure and perceived strength of auditing and reporting standards on perceived corruption. Using data for 71 economies for the...

In recent decades, the business world – as well as society at large – has increasingly recognised the relevance of environmental factors as essential determinants of economic development and business decisions. Due to these short- and long-term effects of environmental factors on both the...

The purpose of this essay is to examine current obligations and contingencies as they relate to financial reporting. Current liabilities are debts that must be paid off immediately or within a year, depending on the business's usual operating cycle. Contrarily, contingencies are possible...

In 2023 the IFRS Foundation published its first two IFRS Sustainability Disclosure Standards. Those standards were guided by an architecture, or blueprint, that I developed for a comprehensive set of reporting requirements that would ensure that sustainability-related disclosures would become...