This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidity...

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of...

This commentary on A "storytelling science" approach making the eco-business modelling turn discusses ecocentrism in relation to accounting, providing an overview of the debate on the matter. Some tools are suggested to provide organisations and research with food for thought in the per-spective...