Information Content of Cash Flow from Operations Relative To Taxable Income and Accounting Earnings

Author(s)/Auteur(s): Yong Chen (Tarleton State University), Flora Niu (Wilfrid Laurier University), Zhe Pang (Wilfrid Laurier University) & tao zeng (Wilfrid Laurier University)

Embracing Equality and Single Materiality: Applying Theories of Equity and Equality to Discussions of Materiality in Sustainability Reporting Disclosures

Author(s)/Auteur(s): Anamika Jayendran (Carleton University Sprott School of Business)

Does Environment, Social, and Governance (ESG) Disclosure Reflect Community Engagement? Evidence from the Extractive Industries in Canada and the US

Author(s)/Auteur(s): Abiodun Isiaka (University of Regina), Tendai Masaye (The Pennsylvania State University) & Kazeem Oladejo (Sarajevska skola za nauku i tehnologiju)