Unbiased accounting is supposed to provide perfect economic information to decision makers. We identify three notions of unbiased accounting in the literature, promoting return-, cost-, or value-disclosure as guiding principle and evaluate them based on the criterion of informational...

This paper studies the relation between the credit-to-GDP ratio and macroeconomic trends. We estimate a long run equation on a sample of EU countries; our findings suggest that the macroeconomic factors with which the credit ratio associates most strongly are economic development, the investment...

This article seeks to unpack how the generation of profit impacts social and ecological sustainability. It begins by framing profit as not necessarily sustainable or exploitative. Social and ecological inputs and impacts are necessary for economic processes and when social and ecological...