This paper discusses sustainability accounting. Sustainability accounting is the contribution of accounting to … sustainable development. Sustainability accounting has grown in importance in many countries. This paper highlights the motivation … for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting …

(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 …

We examine the role of fundamental accounting information in shaping portfolio performance. Using a conditional … volatility) is high. In addition, conditional performance benefits seem prevalent in periods of high investor sentiment …

sustainability reporting in accounting are sustainable development, sustainability, decision‑making, sustainability reporting, and … review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the … Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting …

This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance … exist between contribution evasion and tax evasion, the central difference being that contributions entitle the contributor …