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1-8 of 8
Keywords: Sustainability
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Journal Articles
Past, present and future of family firms and their sustainability developments: a text-mining approach
Open Access
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–28.
Published: 01 January 2026
...Irina Filipa Manjúa Diogo Gavancha; Inna Choban de Sousa Paiva; João Ricardo Marques Guerreiro Purpose This paper examines a decade of research on the correlation between sustainability and family-owned businesses. It explores the critical aspects of sustainability and how they impact family...
Journal Articles
Is integrated reporting more value relevant in North America?
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–28.
Published: 16 December 2025
... becomes a mainstream financial reporting practice, corporations are likely to become more conscious of the environmental and social impacts of their operations and increasingly incorporate sustainability considerations into their strategic decision-making. Originality/value This study is one...
Journal Articles
The role of green investment in enhancing environmental disclosure in Indonesia
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (5): 840–859.
Published: 06 May 2025
... offers a novel contribution to the existing literature on corporate environmental practices in emerging markets. Environmental disclosure Green investment Legitimacy theory Sustainability The rapid industrialization and modernization consume large amounts of fossil fuels, contributing...
Journal Articles
Identifying key factors of sustainability practice in financial institutions based on decision-making trial and evaluation laboratory method
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (5): 661–679.
Published: 15 May 2023
... desirable activities. This study explores the sustainability criteria disclosed at firm-level corporate social responsibility reports for the purpose of providing direction for financial institutions committed to enhancing the contribution to sustainability objectives. Design/methodology/approach...
Journal Articles
Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (2): 181–202.
Published: 09 December 2022
...Mahmood Ahmed Momin; Zahir Uddin Ahmed; Renhe Liu Purpose The purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed companies through their standalone sustainability reports. Design...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (1): 57–85.
Published: 05 December 2022
...Jing Lu; Shahid Khan Purpose This paper investigates whether sustainability performance (SP) protects financial performance (FP) for firms in both developed and emerging economies during the COVID-19-induced economic downturn. Design/methodology/approach Using a recent sample of firms in 34...
Journal Articles
Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (4): 567–589.
Published: 21 September 2020
...Mutalib Anifowose; Salihin Abang; Muntaka Alhaji Zakari Purpose This paper examines the going concern of integrated reporting as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a quantitative approach to data analysis and mainly sourced...
Journal Articles
Corporate ecological transparency: theories and empirical evidence
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2016) 24 (4): 498–524.
Published: 05 December 2016
... when generalizing the inferences. Practical implications Sustainability has become one of the most importance topics in business agenda. Firms’ attitude and decision about the ecological transparency will affect internal firm performance, external stakeholder engagement, and policy makers...
