Corporate reporting in emerging economies: determinants and consequences

Purpose – This editorial aims to provide an overview of the six papers selected for publication in this special issue. It discusses the determinants and consequences of different areas of corporate reporting in emerging economies and suggests potential avenues for future research.

Design/methodology/approach – The editorial adopts a review approach, identifying key issues and themes related to different areas of corporate reporting in emerging economies and provides a context for future research.

Findings – The editorial highlights some practical implications with research into corporate reporting in emerging economies, calls for further reflections and suggests factors to be considered in future research in this area.

Originality/value – The editorial provides a review of current issues in corporate disclosure research and reviews these papers which demonstrate a particular approach to research that is relevant to both practitioners and academics. It provides a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.