In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate uncertainty behaviour. It identifies link between and in terms earnings management fair value accounting. argues that high will transmit fewer new information firms which can motivate managers influence accounting numbers direction desired outcome. The discussion adds ...

The lack of uniform approaches to the deve­lopment non-financial reporting, presence various international standards makes it impossible deve­lop optimal ways developing such reporting in Ukraine, which worsens CSR information provision domestic business entities. pur­pose this study is determine deve­loping based on inter­national with aim implementing Ukraine. For this, general scientific and...