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Stakeholder responses to mandating environmental, social and governance reporting in Hong Kong

Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-30

We examine stakeholders' comment letters regarding the Hong Kong Exchange's (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and whether the HKEX's decision was consistent with...

Persistent link: https://www.econbiz.de/10014578590

Best practices for group assessment tasks

Bayne, Lyndie; Birt, Jacqueline; Hancock, Phil; … - In: Journal of accounting education 59 (2022), pp. 1-15

Persistent link: https://www.econbiz.de/10013256007

The use of case studies in developing students’ understanding of the concept "material misstatement"

Agrawal, Prerana; Birt, Jacqueline; Bayne, Lyndie; … - In: Accounting and finance 62 (2022), pp. 1307-1338

Persistent link: https://www.econbiz.de/10013187791

Understanding reporting boundaries in annual reports : a conceptual framework

Bayne, Lyndie - In: Accounting, auditing & accountability journal 35 (2022) 5, pp. 1316-1348

Persistent link: https://www.econbiz.de/10013411341

A framework for understanding strategic network performance : exploring efficiency and effectiveness at the network level

Bayne, Lyndie; Schepis, Daniel; Purchase, Sharon - In: Industrial marketing management : the international … 67 (2017), pp. 134-147

Persistent link: https://www.econbiz.de/10011822041

Supply Chain Disclosure : Stakeholder Preferences Versus Current Practice in Australia

Bayne, Lyndie; Ng, Juliana; Wee, Marvin - 2022

Supply chain reporting has gained increased scrutiny as companies expand their global supplier networks, address climate change risks/opportunities and with the recent introduction of Modern Slavery legislation. The question remains as to whether supply chain disclosures address stakeholder...

Persistent link: https://www.econbiz.de/10014359219

Supply chain disclosure : stakeholder preferences versus current practice in Australia

Bayne, Lyndie; Ng, Juliana; Wee, Marvin - In: Accounting and finance 62 (2022) 3, pp. 3875-3911

Persistent link: https://www.econbiz.de/10013468235

Derivatives use and financial instrument disclosure in the extractives industry

Birt, Jacqueline; Rankin, Michaela; Song, Chen L. - In: Accounting and finance : journal of the Accounting … 53 (2013) 1, pp. 55-83

Persistent link: https://www.econbiz.de/10009727781

Forecasting confidence under segment reporting

Birt, Jacqueline; Shailer, Gregory E. - In: Accounting research journal 24 (2011) 3, pp. 245-267

Persistent link: https://www.econbiz.de/10009412816

The role of accounting in supporting adaptation to climate change

Linnenluecke, Martina K.; Birt, Jacqueline; Griffiths, … - In: Accounting and finance : journal of the Accounting … 55 (2015) 3, pp. 607-625

Persistent link: https://www.econbiz.de/10011441321