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Adapting integrated reporting through the stages of local rationalisation 通过地方合理化阶段调整综合报告
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-04-02 DOI: 10.1080/01559982.2023.2180836
Svetlana Sabelfeld, J. Dumay, Matteo La Torre
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引用次数: 0
The heart and soil of value-based business: emerging circular business network and vernacular accountings 基于价值的商业的核心和土壤:新兴的循环商业网络和本土会计
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-30 DOI: 10.1080/01559982.2023.2185851
Timo Heikkilä
{"title":"The heart and soil of value-based business: emerging circular business network and vernacular accountings","authors":"Timo Heikkilä","doi":"10.1080/01559982.2023.2185851","DOIUrl":"https://doi.org/10.1080/01559982.2023.2185851","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73770427","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: 1
Women’s empowerment conditions, institutions and firm performance in the MENA region 中东和北非地区的妇女赋权条件、制度和企业绩效
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-30 DOI: 10.1080/01559982.2023.2179866
Afra Al Hameli, Charilaos Mertzanis, Ilias Kampouris
{"title":"Women’s empowerment conditions, institutions and firm performance in the MENA region","authors":"Afra Al Hameli, Charilaos Mertzanis, Ilias Kampouris","doi":"10.1080/01559982.2023.2179866","DOIUrl":"https://doi.org/10.1080/01559982.2023.2179866","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"9 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90722351","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: 3
“É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil “只是轻微感冒”?对巴西关于COVID-19的散漫危机进行媒体反报道
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-24 DOI: 10.1080/01559982.2023.2182100
João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, F. Sauerbronn, Marcelo Castãneda
{"title":"“É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil","authors":"João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, F. Sauerbronn, Marcelo Castãneda","doi":"10.1080/01559982.2023.2182100","DOIUrl":"https://doi.org/10.1080/01559982.2023.2182100","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"31 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79576544","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 performance and financial constraints in emerging markets 新兴市场的环境绩效和财务约束
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-22 DOI: 10.1080/01559982.2023.2169893
Henry Agyei‐Boapeah, Neytullah Ciftci, John Kalimilo Malagila, J. Brodmann, S. Fosu
{"title":"Environmental performance and financial constraints in emerging markets","authors":"Henry Agyei‐Boapeah, Neytullah Ciftci, John Kalimilo Malagila, J. Brodmann, S. Fosu","doi":"10.1080/01559982.2023.2169893","DOIUrl":"https://doi.org/10.1080/01559982.2023.2169893","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"20 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74730676","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
Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis 循环经济是救星吗?美国企业披露对塑料危机的反应
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-21 DOI: 10.1080/01559982.2023.2169991
Wioleta Olczak, Dennis M. Patten, Hyemi Shin
{"title":"Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis","authors":"Wioleta Olczak, Dennis M. Patten, Hyemi Shin","doi":"10.1080/01559982.2023.2169991","DOIUrl":"https://doi.org/10.1080/01559982.2023.2169991","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"119 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77469815","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: 1
Resource accounting for a circular economy: evidence from a digitalised waste management system 循环经济的资源核算:来自数字化废物管理系统的证据
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-17 DOI: 10.1080/01559982.2023.2166001
Sveinung Jørgensen, L. J. T. Pedersen, Siv Skard
{"title":"Resource accounting for a circular economy: evidence from a digitalised waste management system","authors":"Sveinung Jørgensen, L. J. T. Pedersen, Siv Skard","doi":"10.1080/01559982.2023.2166001","DOIUrl":"https://doi.org/10.1080/01559982.2023.2166001","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"28 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87304973","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: 1
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk 强制性温室气体排放报告和坚定的环境诉讼风险
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-17 DOI: 10.1080/01559982.2022.2158519
Chen Huang, V. Patsika, A. Triantafylli, Yu Zhang
{"title":"Mandatory greenhouse gas emissions reporting and firm environmental litigation risk","authors":"Chen Huang, V. Patsika, A. Triantafylli, Yu Zhang","doi":"10.1080/01559982.2022.2158519","DOIUrl":"https://doi.org/10.1080/01559982.2022.2158519","url":null,"abstract":"ABSTRACT We investigate the impact of mandatory non-financial reporting on corporate environmental litigation risk. Using a difference-in-difference research design, we reveal that the introduction of the Greenhouse Gas Reporting Program (GHGRP) in the U.S. reduces corporate environmental litigation risks. The result is robust to various sensitivity checks, including placebo tests. Further analysis documents that the enhanced corporate social responsibility in the post-GHGRP period serves as a channel for the lowered litigation risk. We also find that the effect of GHGRP on reducing litigation risk is more pronounced in the headquarters location with a large population because firms face greater community stakeholder pressure. Further empirical evidence shows that GHGRP attracts more investors’ attention, thereby leading to worsened stock returns around the litigation. Overall, the study emphasizes the critical role of mandatory GHG emissions reporting practice in shaping firms’ environment-related behavior.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"13 2 1","pages":"249 - 277"},"PeriodicalIF":3.1,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83089630","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: 5
Mandatory non-financial disclosure: is everybody on the same page about business model reporting? 强制性非财务披露:每个人对商业模式报告的看法都一致吗?
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-17 DOI: 10.1080/01559982.2023.2170036
L. Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta, Christian Nielsen
{"title":"Mandatory non-financial disclosure: is everybody on the same page about business model reporting?","authors":"L. Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta, Christian Nielsen","doi":"10.1080/01559982.2023.2170036","DOIUrl":"https://doi.org/10.1080/01559982.2023.2170036","url":null,"abstract":"ABSTRACT Recent regulatory initiatives, such as the EU Non-Financial Reporting Directive and the UK Companies Act, require companies to mobilise the business model concept as a framework to disclose non-financial information in the annual report. These regulatory initiatives are based on a reflexive legal approach that avoids specifying what should be disclosed or articulating minimum disclosure requirements. In this context, this study investigates whether and to what extent preparers and users of non-financial information have a shared understanding of the business model concept and its role in reporting. An exploratory survey was conducted involving 35 users and 13 preparers, followed by 13 in-depth interviews, with both stages of research conducted from Searle's perspective of institutional reality. The findings present a somewhat divergent picture, indicating a lack of widespread consensus around a specific definition of a business model, its constitutive elements, and its reporting function. Thus, we conclude that the business model remains a concept under social construction in this domain and highlights areas of intervention. This study contributes to the existing literature by discussing how the absence of a common definition might hinder the otherwise positive effects of business model disclosure regulation from enhancing corporate transparency. Archival studies on business model reporting generally show low levels of disclosure, indicating poor informativeness. Our evidence adds to the accounting literature by considering the role of a shared view of the business model among market participants as a determinant of business model reporting quality and informativeness.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"35 1","pages":"198 - 222"},"PeriodicalIF":3.1,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82103097","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: 1
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis 公司报告中自愿披露与强制披露的质量:系统文献网络分析
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-03-16 DOI: 10.1080/01559982.2023.2176731
Giovanna Afeltra, Blerita Korca, Ericka Costa, Patrizia Tettamanzi
{"title":"The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis","authors":"Giovanna Afeltra, Blerita Korca, Ericka Costa, Patrizia Tettamanzi","doi":"10.1080/01559982.2023.2176731","DOIUrl":"https://doi.org/10.1080/01559982.2023.2176731","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"370 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84923056","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: 1
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