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This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher...
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such, organizations are developing frameworks for accounting for and reporting on sustainability performance. The Global … assesses the concept of sustainability accounting and the extent to which the GRI has influenced the quality of sustainability … accounting. The paper makes particular reference to the need for sustainability accounting research with emphasis on the Nigerian …
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environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and … also explains how harmonisation of environmental accounting can be done through GRI SRs (Global Reporting Initiatives …
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Advances in Environmental Accounting &Managementaims to advance knowledge of the management of corporateenvironmental … impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the …Front Cover -- Sustainability Accounting: Education, Regulation, Reporting and Stakeholders -- Copyright Page …
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-Regulation To Public Oversight In The Independent Audit: An Investigation of Developments By Accounting Sub-Culture -- 4. Creating …This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and … finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax …
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