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Earnings management : does corporate sustainability performance matter?
Hummel, Kartin; Ising, Peter - 2015
This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...
Persistent link: https://www.econbiz.de/10011694336
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What does corporate sustainability reporting imply to auditors? : Evidence from going-concern opinions and discretionary accruals
Tuo, Ling; Han, Shipeng; Rezaee, Zabihollah; Yu, Ji - In: International journal of accounting and information … 31 (2023) 3, pp. 478-503
Persistent link: https://www.econbiz.de/10014316620
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Sustainability accounting
Ozili, Peterson K. - In: Managing risk and decision making in times of economic …, (pp. 171-180). 2022
Persistent link: https://www.econbiz.de/10013272078
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An empirical analysis of the effects of integrated reporting on sustainability management : exploring the link between climate change reporting and management performance
Kannenberg, Linda - 2019
Integrated Reporting, Sustainability Management, Sustainability Reporting, GHG Accounting, International Integrated …
Persistent link: https://www.econbiz.de/10012250153
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Materiality as a sustainability accounting concept : three definitional streams and critiques
Zhou, Yining - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 83-89
Persistent link: https://www.econbiz.de/10011892975
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New Approaches to CSR, Sustainability and Accountability, Volume III
Çalıyurt, Kıymet (ed.); Mustaffa Mohamed Zain (honouree) - 2022
1. Introduction The increasing importance of ESG reporting in the Covid era -- 2. Training Accounting, Finance and …
Persistent link: https://www.econbiz.de/10013431284
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New Approaches to CSR, Sustainability and Accountability, Volume IV
Abu Naser, M. (ed.) - International Conference on Governance Fraud Ethics and …; … - 2023
1. Introduction -- 2. Corporate Social Responsibility of Indian Companies in times of Covid -- 3. Analysis of CSR- Corporate Social Responsibility initiatives by CPSE’s- Central Public Sector Enterprises of India -- 4. Accountability in Sustainability Assurance Statements: Professional...
Persistent link: https://www.econbiz.de/10013504628
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Rethinking accounting, accountability, and accounting regulation : concerns about the proposed Canadian Sustainability Standards Board
Cooper, David J.; Everett, Jeff; Himick, Darlene; … - In: Accounting perspectives : a journal of The Canadian … 22 (2023) 2, pp. 215-234
Persistent link: https://www.econbiz.de/10014323448
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Sustainability Reporting Practices and the Circular Economy : Analysis and Integrated Strategies
Nazir, Sarfraz; Capocchi, Alessandro - 2024
of sustainable development, governance, accounting, and business economics, as well as practitioners seeking a research …-Bicocca, Italy. His research and expertise focus on the circular economy (including financial, non-financial accounting, and …
Persistent link: https://www.econbiz.de/10014463082
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The rise and fall of the EU taxonomy : lessons in the implementation of sustainability accounting and accountability
Abel, Martin-Sebastian; Markarian, Garen - In: Die Unternehmung : Swiss journal of business research … 78 (2024) 1, pp. 45-68
Persistent link: https://www.econbiz.de/10014525792