accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the … of long-term societal demographic trends. We argue that a financial sustainability framework identifies material …

(SGDs) are presented, and the disclosed information on the extent to which climate-change related risks are integrated in …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

This paper examines the economic benefits associated with textual attributes and the external assurance of integrated …

. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …

business operations. So the present study is intended to analyse the green initiatives in accounting and reporting of business …

human resources will be captured in the statement hence the concept of human resource accounting. Our objective therefore …