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Carbon disclosure, greenhouse gas emissions and market value of FTSE 350 firms – evidence from voluntary carbon disclosers versus non-disclosers 富时 350 指数公司的碳披露、温室气体排放和市场价值--自愿碳披露者与非披露者的对比证据
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-08-04 DOI: 10.1080/01559982.2024.2377470
Lane Matthews, Ali Meftah Gerged, Mohamed Elheddad
{"title":"Carbon disclosure, greenhouse gas emissions and market value of FTSE 350 firms – evidence from voluntary carbon disclosers versus non-disclosers","authors":"Lane Matthews, Ali Meftah Gerged, Mohamed Elheddad","doi":"10.1080/01559982.2024.2377470","DOIUrl":"https://doi.org/10.1080/01559982.2024.2377470","url":null,"abstract":"In 2013, a carbon disclosure mandate was adopted by UK-listed companies. This motivated our study to explore the effects of the 2013 carbon disclosure regulation (CDR) and Greenhouse Gas (GHG) emis...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"9 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141944141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty 欧盟分类标准、可持续性报告和金融机构：了解导致监管不确定性的因素
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-06-28 DOI: 10.1080/01559982.2024.2364953
Nicolas Garcia-Torea, Mercedes Luque-Vílchez, Pablo Rodríguez-Gutiérrez
{"title":"The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty","authors":"Nicolas Garcia-Torea, Mercedes Luque-Vílchez, Pablo Rodríguez-Gutiérrez","doi":"10.1080/01559982.2024.2364953","DOIUrl":"https://doi.org/10.1080/01559982.2024.2364953","url":null,"abstract":"The EU Taxonomy Regulation relies on sustainability reporting to channel financial resources to sustainable activities. Financial institutions are key actors in the Taxonomy setting because they op...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"19 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities 新兴经济体的环境和社会问责制：来自当地弱势社区的战略压力和应对措施
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-05-30 DOI: 10.1080/01559982.2024.2352190
Abdurafiu Olaiya Noah, Pawan Adhikari, Pik Kun Liew
{"title":"Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities","authors":"Abdurafiu Olaiya Noah, Pawan Adhikari, Pik Kun Liew","doi":"10.1080/01559982.2024.2352190","DOIUrl":"https://doi.org/10.1080/01559982.2024.2352190","url":null,"abstract":"Drawing on Oliver’s typology of strategic responses (1991), this study demonstrates the strategic pressures that vulnerable local communities in Nigeria have exerted on cement companies and the mul...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"10 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An analysis of the effect of employee tenure on WACC 分析员工任期对加权平均资本成本的影响
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-05-29 DOI: 10.1080/01559982.2024.2352671
Dafydd Mali, Hyoung-Joo Lim, Rexford Attah-Boakye, Kweku Adams
{"title":"An analysis of the effect of employee tenure on WACC","authors":"Dafydd Mali, Hyoung-Joo Lim, Rexford Attah-Boakye, Kweku Adams","doi":"10.1080/01559982.2024.2352671","DOIUrl":"https://doi.org/10.1080/01559982.2024.2352671","url":null,"abstract":"No international accounting policy exists to mandate that firms must report employee/workforce-level human capital information on a structured basis. Thus, the link between employee/workforce human...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"35 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
What roles does accounting play in the fight against corruption? Insights from a systematic literature review 会计在反腐败斗争中发挥什么作用？系统文献综述的启示
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-05-29 DOI: 10.1080/01559982.2024.2352258
Eugenio Anessi-Pessina, Cecilia Langella, Mariafrancesca Sicilia
{"title":"What roles does accounting play in the fight against corruption? Insights from a systematic literature review","authors":"Eugenio Anessi-Pessina, Cecilia Langella, Mariafrancesca Sicilia","doi":"10.1080/01559982.2024.2352258","DOIUrl":"https://doi.org/10.1080/01559982.2024.2352258","url":null,"abstract":"The fight against corruption has become a priority for both international organizations and national governments worldwide. To fight corruption, several strategies have been suggested which enlist ...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"14 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Signalling through managerial tone and analysts’ response 通过管理者的语气和分析师的反应发出信号
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-05-06 DOI: 10.1080/01559982.2024.2339911
Jing Ning, Luqiao Zhang, Biao Mi, Jessica Hong Yang, Lei Tao
{"title":"Signalling through managerial tone and analysts’ response","authors":"Jing Ning, Luqiao Zhang, Biao Mi, Jessica Hong Yang, Lei Tao","doi":"10.1080/01559982.2024.2339911","DOIUrl":"https://doi.org/10.1080/01559982.2024.2339911","url":null,"abstract":"This study investigates the interaction between a tone signaller and receiver through managerial tone on a conference call. Based on a signalling framework, we examine the following research questi...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"146 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140928443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort? 打击贿赂和腐败：企业的反腐败承诺会导致更多还是更少的审计工作？
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-05-05 DOI: 10.1080/01559982.2024.2327923
Ahmed A. Sarhan, Christopher J. Cowton
{"title":"Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?","authors":"Ahmed A. Sarhan, Christopher J. Cowton","doi":"10.1080/01559982.2024.2327923","DOIUrl":"https://doi.org/10.1080/01559982.2024.2327923","url":null,"abstract":"Firms and their external auditors can both help to combat the international scourge of business-related bribery and corruption. However, previous empirical research has not investigated whether the...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"11 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140928507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Developing enabling cost information during the COVID-19 crisis 在 COVID-19 危机期间开发使能成本信息
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-04-10 DOI: 10.1080/01559982.2024.2326954
Julia M. Heberle, David S. Bedford, Christopher S. Chapman, Prabhu Sivabalan
{"title":"Developing enabling cost information during the COVID-19 crisis","authors":"Julia M. Heberle, David S. Bedford, Christopher S. Chapman, Prabhu Sivabalan","doi":"10.1080/01559982.2024.2326954","DOIUrl":"https://doi.org/10.1080/01559982.2024.2326954","url":null,"abstract":"In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in publi...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"50 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140571695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Power needs knowledge: CEO knowledge background and goodwill impairment 权力需要知识：首席执行官的知识背景与商誉减值
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-04-08 DOI: 10.1080/01559982.2024.2324211
Chao Chen, Junjian Gu, Gerald J. Lobo
{"title":"Power needs knowledge: CEO knowledge background and goodwill impairment","authors":"Chao Chen, Junjian Gu, Gerald J. Lobo","doi":"10.1080/01559982.2024.2324211","DOIUrl":"https://doi.org/10.1080/01559982.2024.2324211","url":null,"abstract":"We investigate whether and how CEO knowledge background affects goodwill impairment and whether it mitigates investors’ risk assessment of goodwill impairment. We employ CEOs’ educational, financia...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"17 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140603239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Distracted auditors, audit effort, and earnings quality 分心的审计师、审计工作和收益质量
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-04-05 DOI: 10.1080/01559982.2024.2329350
Aaron Afzali, Mansoor Afzali, Kim Ittonen
{"title":"Distracted auditors, audit effort, and earnings quality","authors":"Aaron Afzali, Mansoor Afzali, Kim Ittonen","doi":"10.1080/01559982.2024.2329350","DOIUrl":"https://doi.org/10.1080/01559982.2024.2329350","url":null,"abstract":"In this paper, we explore the implications of audit office distraction for audit effort and quality. We hypothesise that an audit office with financially distressed clients (i.e. a distracted audit...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"29 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140571726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","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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