The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and environmental accounting and accountability processes in...

In the current context of globalization, we can no longer talk about increasing organizational value ignoring the interests of shareholders, employees, business partners, etc. Such interests may come into conflict, leading to internal conflicts, with negative influence on the entity’s...

Intellectual capital has become the leading resource for creating economic value and there are an important number of publications focused on this area of research. In spite of the interest for this area of research, the existence of different terms regarding intellectual capital makes the...

Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina...

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...

This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable reporting standalone. Indonesia, which is one...

The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008-10) and COVID-19 (2019-20). The fixed effect modeling of panel data is applied in the...

This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...

Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and...