Firms, Markets and Value research cluster
'Reporting & Disclosure' theme
Reporting & Disclosure research encompasses a broad range of issues dealing with the role of corporate reporting for shareholders, investors and stakeholder in general. We study the capital market effects of accounting standards and financial reporting. We are interested in exploring the use of voluntary financial disclosure, social and environmental information and, in general, disclosure narratives in the corporate communication strategies.
Research covers the following areas:
- Accounting standards
- Financial reporting quality and earnings management
- Pension accounting
- Voluntary disclosure (non-GAAP reporting, non-financial information, etc.)
- Textual analysis and impression management
- Bamber, M. and McMeeking, K. Forthcoming. An examination of international accounting standard-setting due process and the implications for legitimacy. British Accounting Review.
- Black, E. Christensen, T., Kiosse, P.V. and Steffen, T. Forthcoming Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?, Journal of Accounting, Auditing and Finance.
- Bozzolan, S., Cho, C.H. and Michelon G., 2015. Managerial disclosure tone and the sentiment of the market: the FIAT group case. Journal of Business Ethics 126(1), 143-165
- Bozzolan, S., Fabrizi, M., Mallin, C.A., Michelon G. 2015. Corporate social responsibility and earnings quality: international evidence. The International Journal of Accounting 50(4), 361-396
- Chircop, J. and Kiosse, P.V. 2015. Why did preparers lobby to the IASB’s pension accounting proposals? Accounting Forum, 39 (4), 268-280.
- Cho, C., Michelon G., Patten, D. and Roberts, R. 2014. CSR report assurance in the United States: an empirical investigation of determinants and effects. Sustainability Accounting Management and Policy Journal 5(2), 130-148
- Cho, C., Michelon, G., Patten, D.M., Roberts, R. 2015. CSR disclosure: the more things change…? Accounting Auditing Accountability Journal 28(1), 14-35
- Maier, M. Michelon. G, Schneider, T. Forthcoming. Environmental liabilities and diversity in practice under International Financial Reporting Standards. Accounting Auditing Accountability Journal
- Michelon, G., Pilonato, S., and Ricceri, F. 2015. CSR reporting practices and the quality of disclosure: an empirical analysis. Critical Perspectives on Accounting 33, 59-78
- Qiu, Y., Shaukat, A. and Tharyan, R., 2016. Environmental and Social Disclosures: Link with Corporate Financial Performance, British Accounting Review 48(1), 102-116.
- Arena C., Liong, R., Michelon, G. and Vourvachis, P. 2016. Carrot or stick: CSR disclosures by South East Asian companies
- Bamber, M., McMeeking, K. and Petrovic, N. 2015.The determinants of applicability, compliance and quantity, of mandatory disclosure under International Financial Reporting Standards 7 Financial Instruments: Disclosures
- Benlemlih, M., Shaukat, A., Qiu., Y., and Trojanowski, G. 2016. Environmental and social disclosures and firm financial risk.
- Black, E., Christensen, T., Kiosse, P.V. and Steffen, T. 2015. Does management discussion of pro forma earnings in press releases and conference calls influence street earnings exclusions?
- Bonetti, P. Cho C.H., and Michelon G. 2015. Environmental disclosure and cost of capital: evidence from the Fukushima accident.
- Jarva, Kallunki, J. and Livne, G. 2016. Does Street Earnings Matter More than GAAP Earnings for CEO Turnovers?
- Kalogirou, F., Kiosse, P.V. and Pope. P.F. 2015. Accounting transparency, pension deficits and corporate financial policy.
- Kalogirou, F., Kiosse, P.V. and Pope. P.F. 2015. Comparability of earnings under IFRS: An analyst perspective.
- Michelon G., Patten, D.M. and Romi, A. 2015. Sustainability report assurance: are restatements a tool of professional development?