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Accounting in Europe最新文献

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The impact of the non-audit fee cap on audit quality in European public interest entities 非审计费用上限对欧洲公益实体审计质量的影响
IF 4.6
Accounting in Europe Pub Date : 2024-08-09 DOI: 10.1080/17449480.2024.2383704
Pierre van Limpt, Simon Dekeyser
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引用次数: 0
Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive 探索会计师对《企业可持续发展报告指令》所带来变化发表意见的多层次驱动因素
IF 2.8
Accounting in Europe Pub Date : 2024-07-30 DOI: 10.1080/17449480.2024.2382205
Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk
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引用次数: 0
The Readability of Non-Financial Information. The Role of Stakeholders' Pressure in the European Setting 非财务信息的可读性。利益相关者的压力在欧洲环境中的作用
IF 4.6
Accounting in Europe Pub Date : 2024-07-25 DOI: 10.1080/17449480.2024.2380312
Alessandra Allini, Begona Giner, Marco Maffei, Annamaria Zampella
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引用次数: 0
Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting 现代奴隶制报告中文本披露的可读性会带来好处吗？来自监管环境的证据
IF 2.8
Accounting in Europe Pub Date : 2024-06-23 DOI: 10.1080/17449480.2024.2364654
Amitav Saha, Sudipta Bose, Habib Zaman Khan
{"title":"Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting","authors":"Amitav Saha, Sudipta Bose, Habib Zaman Khan","doi":"10.1080/17449480.2024.2364654","DOIUrl":"https://doi.org/10.1080/17449480.2024.2364654","url":null,"abstract":"This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020,...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141504081","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: 0
How Ethical is Earnings Management? Evidence from an Emerging Economy 收益管理有多道德？来自新兴经济体的证据
IF 2.8
Accounting in Europe Pub Date : 2024-06-14 DOI: 10.1080/17449480.2024.2365378
Nida Türegün
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引用次数: 0
Twenty Years of Accounting in Europe: A Bibliometric Analysis 欧洲会计二十年：文献计量分析
IF 2.8
Accounting in Europe Pub Date : 2024-06-06 DOI: 10.1080/17449480.2024.2360934
Michail Nerantzidis, Stylianos Efstratios Vatis
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引用次数: 0
Unveiling the consequences of ESG rating disagreement: an empirical analysis of the impact on the cost of equity capital 揭示环境、社会和公司治理评级分歧的后果：对股权资本成本影响的实证分析
IF 2.8
Accounting in Europe Pub Date : 2024-05-21 DOI: 10.1080/17449480.2024.2350955
Chiara Mio, Marco Fasan, Francesco Scarpa, Antonio Costantini, Aoife Claire Fitzpatrick
{"title":"Unveiling the consequences of ESG rating disagreement: an empirical analysis of the impact on the cost of equity capital","authors":"Chiara Mio, Marco Fasan, Francesco Scarpa, Antonio Costantini, Aoife Claire Fitzpatrick","doi":"10.1080/17449480.2024.2350955","DOIUrl":"https://doi.org/10.1080/17449480.2024.2350955","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141115791","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: 0
Sales Order Backlog and Credit Ratings 销售订单积压和信用评级
IF 2.8
Accounting in Europe Pub Date : 2024-05-05 DOI: 10.1080/17449480.2024.2345871
Ahsan Habib, Dinithi Ranasinghe, Md Borhan Uddin Bhuiyan
{"title":"Sales Order Backlog and Credit Ratings","authors":"Ahsan Habib, Dinithi Ranasinghe, Md Borhan Uddin Bhuiyan","doi":"10.1080/17449480.2024.2345871","DOIUrl":"https://doi.org/10.1080/17449480.2024.2345871","url":null,"abstract":"This study examines the association between sales order backlog and credit ratings. We posit that credit rating agencies consider order backlog as a positive signal about strong future demand and i...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140926382","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: 0
Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities 作为新兴实践的双重重要性披露：评估过程、影响、风险和机遇
IF 2.8
Accounting in Europe Pub Date : 2024-04-16 DOI: 10.1080/17449480.2024.2339264
Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan, Mirela Păunescu
{"title":"Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities","authors":"Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan, Mirela Păunescu","doi":"10.1080/17449480.2024.2339264","DOIUrl":"https://doi.org/10.1080/17449480.2024.2339264","url":null,"abstract":"The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 20...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140608755","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: 0
The impact of corporate governance statement assurance on financial professionals’ decisions 公司治理声明保证对财务专业人员决策的影响
IF 2.8
Accounting in Europe Pub Date : 2024-03-27 DOI: 10.1080/17449480.2024.2332390
Konstantin Kühle, Reiner Quick
{"title":"The impact of corporate governance statement assurance on financial professionals’ decisions","authors":"Konstantin Kühle, Reiner Quick","doi":"10.1080/17449480.2024.2332390","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332390","url":null,"abstract":"","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140375862","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: 0
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