The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully...

Green bonds are a new financial tool that has developed rapidly in the context of climate change risks. Their proceeds are used to finance only environmentally friendly projects. This paper aims to examine the determinant factors of the green bonds issue in the context of the European Union...

"This book develops a conceptual framework for integrated reporting with the purpose of determining the disclosure level for the elements included in the framework and to establish an integration scale and defines a set of impact factors for IR, therefore investigates the causality effect in...

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...

"This book develops a conceptual framework for integrated reporting with the purpose of determining the disclosure level for the elements included in the framework and to establish an integration scale and defines a set of impact factors for IR, therefore investigates the causality effect in...