Accounting is an important practical mechanism by which corporations are held to account for their performance and impact. This is consequential for corporate accountability for the conservation of natural capital. While there is clear evidence of increasing corporate accounting and reporting...

Article impact statement: New collaborations with accounting research can improve conservation impact of ecosystem-based information systems.

The argument in this paper is that financial accounting is inherently conservative, in that a neutral application of the International Accounting Standards Board (IASB's) definition of (net) assets leads to book value being less than economic value. There are both conceptual and practical...

This paper examines the use of valuation models by UK investment analysts. The study is based on, first, semi-structured interviews with 35 sell-side analysts from 10 leading investment banks and with 7 buy-side analysts from 3 asset management firms and, second, content analysis based on 98...

We discuss the analysis of mark-recapture data when the aim is to quantify density dependence between survival rate and abundance. We describe an analysis for a random effects model that includes a linear relationship between abundance and survival using an errors-in-variables regression...

The value of a share is given by the dividend discount model as a simple function of future dividends; but the actual determination of the share price is rarely based upon the direct estimation of these future dividends. A ranking of the valuation models used by analysts and fund managers shows...