Extent: | 1 Online-Ressource (304 pages) |
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Series: | |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Aufsatzsammlung |
Language: | English |
Notes: | Includes bibliographical references and index Contents: Introduction to the research handbook on financial accounting / Luz Parrondo and Oriol Amat -- Part I: Globalization and accounting convergence -- 1. The benefits and detriments of global accounting convergence / Madeline Trimble and Xiaoxiao Song -- Part II: Earnings management, accrual manipulation, fraud, and social responsibility -- 2. Corporate social responsibility reporting and accounting / Seraina C. Anagnostopoulou -- 3. The impact of earnings management and the economic cycle on stress test results / Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano -- 4. Non-gaap financial reporting: An ethical analysis / Steven M. Mintz, William F. Miller and Tara J. Shawver -- 5. Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables / Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat -- Part III: Sustainable accounting -- 6. Financial accounting and the natural environment: The case of climate change / Elena Carrión, Carlos Larrinaga and Antonio Mateo -- 7. Sustainability reporting regulation: Current situation and future developments / Soledad Moya -- 8. Efrag roadmap for new developments in ers reporting / Luz Parrondo -- 9. Materiality in sustainability and integrated reporting contexts: An application of logics / Dannielle Cerbone and Warren Maroun -- Part IV: Fair value and intangibles in accounting -- 10. Outlining commitment and resistance to dominant accounting paradigms / Wayne van Zijl and Warren Maroun -- 11. Value-relevance of intangibles - a structured literature review / Olga Grzybek and Elena-Mirela Nichita -- Part V: New trends in financial accounting -- 12. The use of non-financial information in financial reporting / Jordi Martí Pidelaserra -- 13. The role of the public interest in shaping corporate reporting: Challenges for accounting research / Begoña Giner and Araceli Mora -- 14. The importance of corporate governance information and disclosure for investors / Raffaele Manini -- 15. Typology and classification of crypto-assets based on the mica regulatory framework: Contributions and limitations / Luz Parrondo -- Index. |
ISBN: | 978-1-80392-059-7 ; 978-1-80392-058-0 |
Other identifiers: | 10.4337/9781803920597 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014466832