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The deteriorating usefulness of financial report information and how to reverse it

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  1. Francesco Mazzi & Richard Slack & Ioannis Tsalavoutas & Fanis Tsoligkas, 2025. "R&D Disclosures and Informativeness of Future Earnings," Abacus, Accounting Foundation, University of Sydney, vol. 61(4), pages 897-960, December.
  2. Kim T. Baumgartner & Carolin A. Ernst & Thomas M. Fischer, 2022. "How Corporate Reputation Disclosures Affect Stakeholders’ Behavioral Intentions: Mediating Mechanisms of Perceived Organizational Performance and Corporate Reputation," Journal of Business Ethics, Springer, vol. 175(2), pages 361-389, January.
  3. Thomas Selleslagh & Stefanie Ceustermans & Lara Stas, 2021. "Not All Late Filers Are the Same: Distinguishing between Differences in Filing Behaviour," Sustainability, MDPI, vol. 13(19), pages 1-21, September.
  4. Martin Esch & Benedikt Schnellbächer & Andreas Wald, 2019. "Does integrated reporting information influence internal decision making? An experimental study of investment behavior," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 599-610, May.
  5. Monica Laura Zlati & Valentin Marian Antohi & Petronela Cardon, 2019. "Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies," Economies, MDPI, vol. 7(2), pages 1-22, April.
  6. Rongjiang Cai & Tao Lv & Cheng Wang & Nana Liu, 2023. "Can Environmental Information Disclosure Enhance Firm Value?—An Analysis Based on Textual Characteristics of Annual Reports," IJERPH, MDPI, vol. 20(5), pages 1-21, February.
  7. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
  8. Dinh, Tami & Schultze, Wolfgang, 2022. "Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  9. Tomasz L. Nawrocki & Danuta Szwajca, 2022. "The Importance of Selected Aspects of a Company’s Reputation for Individual Stock Market Investors—Evidence from Polish Capital Market," Sustainability, MDPI, vol. 14(15), pages 1-15, July.
  10. Michael McMahon & Eleanor Doyle & Stephen Kinsella, 2025. "Intangible income shifting: the impact of digitalisation on falling corporate tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1335-1365, October.
  11. Kristof Van Criekingen & Carter Bloch & Carita Eklund, 2022. "Measuring intangible assets—A review of the state of the art," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1539-1558, December.
  12. Mikhail V. Rodchenkov, 2026. "The functionality of economic metrics in a multipolar world," Journal of New Economy, Ural State University of Economics, vol. 27(1), pages 115-133, march.
  13. Salma Ibrahim & James Bowden & Mahmoud Elmarzouky & Mahmoud Al‐Kilani, 2025. "Recognition and Disclosure of Intangibles Under International Financial Reporting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 61(4), pages 857-896, December.
  14. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.
  15. Libor Závodný, 2021. "Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 7-24.
  16. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
  17. Stephen Penman, 2023. "Accounting for Intangible Assets: Thinking It Through," Australian Accounting Review, CPA Australia, vol. 33(1), pages 5-13, March.
  18. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  19. Shuai Shao & Robert Stoumbos & X. Frank Zhang, 2021. "The power of firm fundamental information in explaining stock returns," Review of Accounting Studies, Springer, vol. 26(4), pages 1249-1289, December.
  20. Elżbieta Izabela Szczepankiewicz & Windham Eugene Loopesko & Farid Ullah, 2022. "A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland," Energies, MDPI, vol. 15(7), pages 1-34, April.
  21. Thorsten Sellhorn, 2020. "Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen [Machine Learning and Empirical Accounting Research: Some Findings and Open Questions]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 49-69, March.
  22. Árni Claessen, 2021. "Relevance of Level 3 fair value disclosures and IFRS 13: a case study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 378-390, December.
  23. Jarva, Henry & Kallunki, Juha-Pekka & Livne, Gilad, 2019. "Earnings performance measures and CEO turnover: Street versus GAAP earnings," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 249-266.
  24. Borrero-Domínguez, Cinta & Cortijo-Gallego, Virginia & Escobar-Rodríguez, Tomás, 2024. "Digital transformation voluntary disclosure: Insights from leading European companies," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
  25. Adeniran, Olusegun Samson & Ajagun, Olusegun Peter & Kehinde James & Bolarinwa, Abike Sehilat, 2025. "Emerging Technologies and Quality of Financial Reporting of Selected Quoted Firms," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(7), pages 371-388, July.
  26. Piotr Staszkiewicz & Aleksander Werner, 2021. "Reporting and Disclosure of Investments in Sustainable Development," Sustainability, MDPI, vol. 13(2), pages 1-15, January.
  27. Kim, Robert & Kim, Sangwan, 2021. "Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?," The British Accounting Review, Elsevier, vol. 53(5).
  28. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
  29. Bruce K. Behn & Francesca Rossignoli & Silvano Corbella, 2019. "Beyond financial reporting disclosures," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 5-8.
  30. AUDU, Omoakele Gabriel & ADEGBOLA, OluwaFemi Solomon, 2025. "Value relevance of Accounting informational; Evidence from Nigeria Quoted firms," MPRA Paper 125905, University Library of Munich, Germany.
  31. Mikhail V. Rodchenkov, 2024. "Ensuring the performance of external communications: An informal classification of target groups," Upravlenets, Ural State University of Economics, vol. 15(5), pages 56-72, November.
  32. Giuseppe Scandurra & Antonio Thomas, 2023. "The SDGs and Non-Financial Disclosures of Energy Companies: The Italian Experience," Sustainability, MDPI, vol. 15(17), pages 1-17, August.
  33. Andreas-Errikos Delegkos & Michalis Skordoulis & Petros Kalantonis, 2025. "Business Strategies and Corporate Reporting for Sustainability: A Comparative Study of Materiality, Stakeholder Engagement, and ESG Performance in Europe," Sustainability, MDPI, vol. 17(19), pages 1-23, October.
  34. Leviticus Mensah & Murad Abdurahman Bein & Richard Arhinful, 2025. "The Impact of Capital Structure on Business Growth Under IFRS Adoption: Evidence From Firms Listed in the Frankfurt Stock Exchange," SAGE Open, , vol. 15(2), pages 21582440251, May.
  35. Assaf Bar‐Hod & Ester Chen & Ilanit Gavious, 2021. "The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1363-1413, April.
  36. Hema Diwan & Binilkumar Amarayil Sreeraman, 2024. "From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 13769-13805, June.
  37. Arinze E. Anaege & Nkeiruka C. Chukwu & Bertha C Ori & Sopuruchukwu P. Okwuego & Moses N. Okeke, 2025. "Value Relevance of Sustainability Reporting Practices of Quoted Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(14), pages 1492-1507, June.
  38. Elżbieta Izabela Szczepankiewicz, 2021. "Identification of Going-Concern Risks in CSR and Integrated Reports of Polish Companies from the Construction and Property Development Sector," Risks, MDPI, vol. 9(5), pages 1-31, May.
  39. Laura Mehnaz & Tom Scott & Zeting Zang, 2024. "The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand," Australian Accounting Review, CPA Australia, vol. 34(4), pages 346-365, December.
  40. Barak, Ronen E. & Aharon, Itzhak & Hatzor, Limor, 2023. "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly," EconStor Preprints 306142, ZBW - Leibniz Information Centre for Economics.
  41. Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J., 2020. "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations," Journal of Accounting and Economics, Elsevier, vol. 70(1).
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