key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of …"This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight … accounting, including tax havens, money laundering, international auditing, and global accounting standards, it covers both key …

industry -- 6. Towards forward-looking financial reporting. …

Flows and Accruals: Has Financial Reporting Become More Conservative?', Journal of Accounting and Economics, 29 (3), June …), 'Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data', Journal of Accounting … accounting and investment management which have been published over the past half century. The first volume investigates the role …

themes: the conceptual framework, accounting ethics and social responsibility, corporate reporting, accounting practice and … Casson and Christopher Napier (2006), 'Social Reporting by Islamic Banks', Abacus: A Journal of Accounting, Finance and … accounting. Including more than thirty articles by some of the most important authors in the area, the book covers six major …

"This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users … of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the … world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major …

Preface -- 1. Accounting and sustainability: An Introduction / Carol A. Adams -- Part I: Setting the scene: Accounting … Tian, Le Wang and Yi Wang -- 4. Conceptions of materiality in sustainability reporting frameworks: Commonalities …, differences and possibilities / Stuart Cooper and Giovanna Michelon -- 5. Capital market perspectives on sustainability accounting …

accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto … Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and …-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores …

"This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they … other markets is premised on relevant and reliable accounting information, proper accountability, and good governance … managers accountable, not just for financial but also for social and environmental performance. Effective accounting …