The Mandatory Social and Environmental Reporting: Evidence from France

Mandatory Financial Reporting and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption*

Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts r...

Financial Reporting Delay and Investors Behavior: Evidence From Tunisia

This study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the Tunisian stock exchange during 2009.It investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

Improving Mandatory Environmental Data Reporting for Comparable and Reliable Environmental Performance Indicators

The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries

We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance information in China, Denmark, Malaysia, and South Africa using differences-in-differences estimation with propensity score matched samples. We find significant heterogeneity in corporate disclosure ...

Mandatory reporting of professional incompetence.

4 Royal College of Obstetrics and Gynaecology. Pain in obstetrics and gynaecology — study group statement. http://www.rcog.org.uk/ index.asp?PageID=1739 (accessed Jun 2008). 5 Gambone JC, Mittman BS, Munro MG, et al. Consensus statement for the management of chronic pelvic pain and endometriosis: proceedings of an expert-panel consensus process. Fertil Steril 2002; 78: 961-972. 6 American Colle...