As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders....

Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete...

This study is designed to provide empirical evidences on the conditional influence corporate social responsibility (CSR) on corporate accounting and market performance. This study considers risk management (RM) as a conditional or moderating variable. Accounting performance was proxied by return...

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...

The main concern of the research were the challenges faced by the staff working in the Islamic banking Industry. The study was conducted on Islam based banks between the 5th and 22nd of March 2020 to identify the challenges faced by the staff. Again, the results obtained aided in ascertaining...

Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...

The purpose of this paper is to assess the effect of financial performance on textual features of the CEO's statement. Specifically, given the incentives of poorly performed companies engage in impression management, the study investigates whether companies' reporting strategy hinges on its...

The literature provides evidence on the separate roles of injunctive and descriptive norms in explaining corporate financial reporting, ignoring that descriptive norms are likely endogenous and partly explained by injunctive norms. We jointly analyze the direct and indirect effects of religious...

The purpose of this paper is to review COVID-19 and Accounting research published during the pandemic up to February 2021. This study is a literature review that focuses on articles related to COVID-19 and accounting. This study uses articles sourced from the Scopus database. This study...

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...