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Environmental Accounting Concept and Reporting Practice : Evidence from Banking Sector of Bangladesh

Masud, PhD, Md. Abdul Kaium - 2017

The study is designed to understand and investigate the practical situation and concept of the Environmental Accounting and Reporting (EAR) of twelve Bangladeshi banking companies for the year 2010 to 2014 by annual report. The reports pointed that most of the banks of the study are making...

Persistent link: https://www.econbiz.de/10012969695

Blockholder Exit Threats and Financial Reporting Quality

Dou, Yiwei - 2016

Recent theoretical and empirical studies suggest that blockholders (shareholders with ownership ≥ 5%) exert governance through the threat of exit. Blockholders have strong incentives to gather private information and sell their shares when managers are perceived to underperform. To prevent...

Persistent link: https://www.econbiz.de/10013006858

Theoretical Insights on Integrated Reporting : The Inclusion of Non-Financial Capitals in Corporate Disclosures

Camilleri, Mark Anthony - 2018

PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate...

Persistent link: https://www.econbiz.de/10012914518

Board Members' Education Diversity and Sustainability Reporting

Gold, Nusirat; Aifuwa, Hope Osayantin; Usman, Muhammed … - 2021

The objective of this study is to investigate the influence of an educationally diverse board on sustainability reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using the Global Reporting Initiative (GRI) guidelines to score...

Persistent link: https://www.econbiz.de/10014361781

The effect of tax risk on audit report delay : empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

Persistent link: https://www.econbiz.de/10014470993

The deteriorating usefulness of financial report information and how to reverse it

Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493

Persistent link: https://www.econbiz.de/10011892968

Ending the accounting-for-intangibles status quo

Lev, Baruch - In: The European accounting review 28 (2019) 4, pp. 713-736

Persistent link: https://www.econbiz.de/10012195363

Disclosure of nonfinancial information in integrated reporting : the Brazilians professionals investors's perspective

Ribeiro, Cintia de Melo de Albuquerque; Cosenza, José Paulo - In: International journal of emerging markets 19 (2024) 6, pp. 1695-1717

Persistent link: https://www.econbiz.de/10014575585

Flexibility in Cash-Flow Classification under IFRS : Determinants and Consequences

Gordon, Elizabeth A. - 2017

(OCF). Studying IFRS-reporting firms in 13 European countries, we document firms' cash-flow classification choices vary … of OCF-enhancing classification choices are capital market incentives and other firm characteristics, including greater … accruals varies with the firm's classification choices and the results of certain OCF prediction models are sensitive to …

Persistent link: https://www.econbiz.de/10012965363

CFO Narcissism and Financial Reporting Quality

Ham, Charles (Chad) - 2017

We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality. Experimentally, we validate that narcissism predicts misreporting behavior, and that signature size predicts misreporting through its association with narcissism. Empirically, we examine...

Persistent link: https://www.econbiz.de/10012971992

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