Issues in Social and Environmental Accounting最新文献

Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter? 新兴市场审计委员会财务专业知识与财务报告及时性:审计委员会主席重要吗?

Issues in Social and Environmental Accounting Pub Date : 2018-03-19 DOI: 10.22164/ISEA.V10I4.151

S. Baatwah, Norsiah Ahmad, Zalailah Salleh

{"title":"Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?","authors":"S. Baatwah, Norsiah Ahmad, Zalailah Salleh","doi":"10.22164/ISEA.V10I4.151","DOIUrl":"https://doi.org/10.22164/ISEA.V10I4.151","url":null,"abstract":"This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and nonaccounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has accounting expertise. This study is among the comprehensive evidence prove that audit committee chair with accounting expertise contributes to the quality of financial reporting in emerging market.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"10 1","pages":"63-85"},"PeriodicalIF":0.0,"publicationDate":"2018-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46532321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 15

Community in Credit Unions: Has banking regulationimpaired CSR in Australian Customer Owned Banks? 信用合作社中的社区：银行监管是否影响了澳大利亚客户所有银行的企业社会责任？

Issues in Social and Environmental Accounting Pub Date : 2017-02-01 DOI: 10.22164/ISEA.V9I4.136

Dianne McGrath

引用次数: 0

Initial Evidence on the Association between Local Government Fiscal Distress and Environmental Protection Programs 地方政府财政困难与环境保护计划之间关系的初步证据

Issues in Social and Environmental Accounting Pub Date : 2016-09-30 DOI: 10.22164/ISEA.V10I3.165

J. Phillips, P. Strickland

引用次数: 0

An International Comparison of Corporate Social Responsibility 企业社会责任的国际比较

Issues in Social and Environmental Accounting Pub Date : 2016-03-31 DOI: 10.22164/ISEA.V10I1.141

Victoria Fisher, Lois S. Mahoney, Joseph A. Scazzero

引用次数: 5

Social Compliance Accounting A Book Review 社会责任会计书评

Issues in Social and Environmental Accounting Pub Date : 2016-03-31 DOI: 10.22164/ISEA.V10I1.142

Dewi Fitriasari

引用次数: 0

Board Structures and Financial Performance of UK Top Firms: An Investigation of the Moderating Role of the Directors’ Compensation 英国大公司董事会结构与财务绩效:董事薪酬调节作用的研究

Issues in Social and Environmental Accounting Pub Date : 2015-09-30 DOI: 10.22164/ISEA.V9I3.106

J. O. Alabede, Tony Muff

{"title":"Board Structures and Financial Performance of UK Top Firms: An Investigation of the Moderating Role of the Directors’ Compensation","authors":"J. O. Alabede, Tony Muff","doi":"10.22164/ISEA.V9I3.106","DOIUrl":"https://doi.org/10.22164/ISEA.V9I3.106","url":null,"abstract":"Although several studies have empirically investigated the connection between corporate governance structures and financial performance, evidence from the literature indicates that findings from these studies are inconsistent, hence inconclusive. In this light, some scholars suggest that the inconsistency in the findings could be an indication that there is factor(s) moderating the relationship between the two variables. For this reason, we investigate how corporate board structures relate to financial performance and the effect of directors’ financial compensation on such relationship using samples of the UK top firms. The findings of the study suggest that board composition is positively associated with financial performance (Tobin q). Other than that, the study also indicates that the effect of directors’ financial compensation interacts positively with board composition to influence financial performance. By implication, this finding demonstrates that financial rewards to the outside directors play an inevitable role in influencing the relationship between corporate board and financial performance.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"219-234"},"PeriodicalIF":0.0,"publicationDate":"2015-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

A Critical Analysis of Social Responsibility Practices in Alcohol Advertising Campaigns 酒类广告中社会责任实践的批判性分析

Issues in Social and Environmental Accounting Pub Date : 2015-09-30 DOI: 10.22164/ISEA.V9I3.104

Sue Best

引用次数: 2

Eco-Efficiency and Sustainable Development as Efforts to Produce Environmentally Friendly Product: An Exploratory Case Study 生态效率和可持续发展作为生产环境友好型产品的努力:一个探索性案例研究

Issues in Social and Environmental Accounting Pub Date : 2015-09-30 DOI: 10.22164/ISEA.V9I3.105

B. Basuki

{"title":"Eco-Efficiency and Sustainable Development as Efforts to Produce Environmentally Friendly Product: An Exploratory Case Study","authors":"B. Basuki","doi":"10.22164/ISEA.V9I3.105","DOIUrl":"https://doi.org/10.22164/ISEA.V9I3.105","url":null,"abstract":"The issue of climate change, global warming and environmental damage caused by the production process lead to many changes in manufacturing technology, in the understanding of environmental concern or environmental awareness. Eco-efficiency is a concept that requires companies to concern the environment, and is then forwarded to the concept of sustainable development which requires current generations think and act for not passing the environmental damage to future generations. This study was aimed to answer whether a go-international company has environmental awareness, how they understand, interpreted, and applied these eco efficiency and sustainable development concepts. The research methodology used is Yin’s non positivist exploratory case study research in PT. Semen Indonesia. The results showed that although the company has already understood and implemented eco-efficiency, and other environmental friendly program, such as Japanese 5’ S (Seiri, S eiton, Seiso, Seiketsu, and Shitsuke mean Tidiness, Order liness, Cleanliness, Standardiza tion, and Discipline); Triple Bottom Line (Profit, People and Planet), and other programs. The implementation of such programs leads to the application of sustainable development concept. The research’s implications is academically it will enrich management accounting literature by introducing environmental-based management accounting, and push academicians to restructure the content of management accounting subject as well as it will inform companies to aware to possible environmental problem in their production process.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"199-218"},"PeriodicalIF":0.0,"publicationDate":"2015-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18

The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria 尼日利亚银行董事会构成、薪酬和所有权对银行智力资本效率的影响

Issues in Social and Environmental Accounting Pub Date : 2015-06-30 DOI: 10.22164/ISEA.V9I2.101

M. Isa, Lukman Ismail

{"title":"The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria","authors":"M. Isa, Lukman Ismail","doi":"10.22164/ISEA.V9I2.101","DOIUrl":"https://doi.org/10.22164/ISEA.V9I2.101","url":null,"abstract":"This paper examines the impact of corporate governance mechanisms on intellectual capital efficiency (ICE) of Nigerian Banks. The data for the study were generated from the audited financial statements of the sample banks for the period of 11 year (2003 - 2013). The study adopted Value Added Intellectual Co-Efficient (VAIC) methodology which includes three ICE components: human capital efficiency, structural capital efficiency and capital employed efficiency. Corporate governance mechanisms considered in this study are Boards Composition, Managerial Rewards, and Ownership Structure. The study controls for the return on equity and leverage of banks. The regression results show that the corporate governance attributes considered in this study are good indicators of (ICE) because their impact are positively and significantly at less than 1% with R-square of 58% and adj R-square of 55%. Also the two control variables are significantly related with intellectual capital efficiency. This implies that corporate governance have significant impact on ICE of firms in the Nigerian banking industry. Therefore, the study recommends that board should acquire political skills which are necessary to effective governance. In order to improve ICE, board should make it as their responsibility to develop and sustain healthy relationships and maintain open, two-way communication with all constituencies of staff in order to incite their IC towards organization’s success.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"103-116"},"PeriodicalIF":0.0,"publicationDate":"2015-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

The Relation between Sustainable Innovation Strategy and Financial Performance Mediated By Environmental Performance 以环境绩效为中介的可持续创新战略与财务绩效的关系

Issues in Social and Environmental Accounting Pub Date : 2015-06-30 DOI: 10.22164/ISEA.V9I2.103

H. Hariyati, B. Tjahjadi

引用次数: 1