发布求助
文献互助 智能选刊 最新文献

Accounting in Europe最新文献

筛选
英文 中文
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
{"title":"Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive","authors":"Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk","doi":"10.1080/17449480.2024.2382205","DOIUrl":"https://doi.org/10.1080/17449480.2024.2382205","url":null,"abstract":"This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"60 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141941151","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
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":"10 1","pages":""},"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
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":"8 1","pages":""},"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":"57 1","pages":""},"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 Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms 财务报告质量对民营企业获得银行贷款的作用
IF 2.8
Accounting in Europe Pub Date : 2024-03-27 DOI: 10.1080/17449480.2024.2332397
Thomas Selleslagh, Stefanie Ceustermans
{"title":"The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms","authors":"Thomas Selleslagh, Stefanie Ceustermans","doi":"10.1080/17449480.2024.2332397","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332397","url":null,"abstract":"This study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger pri...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"30 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324777","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
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? 规范欧洲的可持续性报告：法律上的统一还是事实上的标准化？
IF 2.8
Accounting in Europe Pub Date : 2024-03-27 DOI: 10.1080/17449480.2024.2330976
Simone Pizzi, Andrea Venturelli, Fabio Caputo
{"title":"Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?","authors":"Simone Pizzi, Andrea Venturelli, Fabio Caputo","doi":"10.1080/17449480.2024.2330976","DOIUrl":"https://doi.org/10.1080/17449480.2024.2330976","url":null,"abstract":"The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"11 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324790","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 International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment 国际审计准则与审计师持续关注披露的准确性：低诉讼环境下私营公司的证据
IF 2.8
Accounting in Europe Pub Date : 2024-03-25 DOI: 10.1080/17449480.2024.2332378
Marie-Laure Vandenhaute, Diane Breesch, Benjamin Kinnart
{"title":"The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment","authors":"Marie-Laure Vandenhaute, Diane Breesch, Benjamin Kinnart","doi":"10.1080/17449480.2024.2332378","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332378","url":null,"abstract":"This paper examines the effect of adopting the International Standard on Auditing (ISA) 570 on going concern (GC) disclosures in the audit report in a European environment characterized by low liti...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"43 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140300321","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
Kinked accounting? Small loss avoidance in Europe and (not) the US 会计问题？欧洲和（非）美国的小额亏损规避做法
IF 2.8
Accounting in Europe Pub Date : 2024-02-29 DOI: 10.1080/17449480.2024.2317757
Patrick Chardonnens, Martin Wallmeier
{"title":"Kinked accounting? Small loss avoidance in Europe and (not) the US","authors":"Patrick Chardonnens, Martin Wallmeier","doi":"10.1080/17449480.2024.2317757","DOIUrl":"https://doi.org/10.1080/17449480.2024.2317757","url":null,"abstract":"For a long time, the most vivid evidence of earnings management has been a discontinuity of earnings distributions at the threshold of profits and losses, indicating loss-avoidance behavior. In the...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"864 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019309","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
An Overview of Corporate Sustainability Reporting Legislation in the European Union 欧盟企业可持续性报告立法概览
IF 2.8
Accounting in Europe Pub Date : 2024-02-09 DOI: 10.1080/17449480.2024.2312145
Katrin Hummel, Dominik Jobst
{"title":"An Overview of Corporate Sustainability Reporting Legislation in the European Union","authors":"Katrin Hummel, Dominik Jobst","doi":"10.1080/17449480.2024.2312145","DOIUrl":"https://doi.org/10.1080/17449480.2024.2312145","url":null,"abstract":"In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs discl...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"25 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139754718","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 effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom 强制性提取支付披露对企业避税的影响：来自英国的证据
IF 2.8
Accounting in Europe Pub Date : 2023-12-13 DOI: 10.1080/17449480.2023.2290735
Sameh Kobbi-Fakhfakh, Fatma Driss
{"title":"The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom","authors":"Sameh Kobbi-Fakhfakh, Fatma Driss","doi":"10.1080/17449480.2023.2290735","DOIUrl":"https://doi.org/10.1080/17449480.2023.2290735","url":null,"abstract":"The study investigates whether mandatory extraction payment disclosures (EPD), a policy intervention involving Country-by-Country Reporting (CbCR) in extractive industries, affects corporate tax av...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"28 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138685155","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
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信