This paper investigates the relative and incremental information content of KPMG's recently developed metric for shareholder value creation: earnings less risk-free interest charge (ERIC). We assess if ERIC has a better ability to predict stock returns than earnings, cash flow from operations...

The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we...</ir></ir>

We analyze the effect of chief executive officer (CEO) narcissism on environmental, social, and governance (ESG) reporting. The study relies partly on hand‐collected, visual data and covers 57 German DAX 40 and MDAX companies from 2016 to 2020 (266 company‐year observations, Bloomberg...