For many years, international financial reporting – and in particular the notes reporting – has been criticized in practice and academia for failing to provide information that is appropriate for its intended users. This criticism points to deficits with regard to the content and...

Based on the notion that the results of prior research are mixed, this study reinvestigates the association between corporate social responsibility and earnings quality. More precisely, we examine the association between corporate social responsibility and the degree of earnings management, the...

Immaterielle Güter -- Bilanzierung immaterieller Vermögenswerte nach IFRS -- Immaterielle Vermögenswerte nach IFRS in der empirischen Forschung -- Anpassungen im Risikomanagement zum Zwecke des qualitativen Impairment-Tests -- Zusammenfassung und Ausblick.

To ascertain the status of intellectual capital reporting in a developing nation, this study examined annual reports of the top 30 companies in Sri Lanka. These were analysed using content analysis, and data were recorded in a theoretically backed coding framework with 45 intellectual capital...