Journal of Accounting Literature: Volume 45 Issue 1

Defining CSR disclosure quality: a review and synthesis of the accounting literature

Andrew C. Stuart, Stephen H. Fuller, Nicole M. Heron, Tracey J. Riley

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality;…

The ethics of climate change and the green new deal: a qualitative study

Damian J. Bridge

This paper builds on the findings of Bridge (2021) and attempts to understand the major ethical, equity, and leadership issues that may arise when governments plan massive…

An alternative approach to detect earnings management to meet or beat benchmarks

Stavros Degiannakis, George Giannopoulos, Salma Ibrahim, Bjørn N. Jørgensen

The authors propose an alternative robust technique to test for discontinuities in distributions and provide consistent evidence of discontinuities around zero for both scaled and…

Board characteristics and negative disclosure tone

Minna Martikainen, Antti Miihkinen, Luke Watson

Negative disclosure tone in 10-K annual reports has economic consequences, yet relatively little is known about how it is generated. Boards of directors play an important…

Filling the gap and moving forward: a review of analytical and empirical studies of disclosure and cost of capital

Cynthia Weiyi Cai

The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews…

A real effect across time: disclosure quality, cost of capital and profitability

Cynthia Weiyi Cai

In the presence of “real effects” of disclosure in a production economy, this research aims to investigate the link between disclosure and cost of capital relating to different…

Reduced-form models of correlated default timing: a systematic literature review

Ha Nguyen, Xian Zhou

This paper aims to provide an overview, a classification of existing research groups for correlated default models using a reduced-form method and an identification of future…