Issues

Special Issue: Finance, risk and accounting: environmental, social and governance perspectives. Guest Editors: Othmar M. Lehner, Theresia Harrer

Accounting for economic sustainability: environmental, social and governance perspectives

Othmar M. Lehner; Theresia Harrer
View articletitled, Accounting for economic sustainability: environmental, social and governance perspectives
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CSR reporting and assurance legitimacy: a client–assuror dyad investigation

Leila Emily Hickman; Jane Cote
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Corporate social responsibility disclosure and debt financing

Amal Hamrouni; Rim Boussaada; Nadia Ben Farhat Toumi
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Building institutional legitimacy in impact investing: Strategies and gaps in financial communication and discourse

Othmar M. Lehner; Theresia Harrer; Madeleine Quast
View articletitled, Building institutional legitimacy in impact investing<span class="subtitle-colon">: </span><span class="subtitle">Strategies and gaps in financial communication and discourse</span>
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The alignment of global equity and corporate bonds markets with the Paris Agreement: A new accounting framework

Jakob Thomä; Michael Hayne; Nikolaus Hagedorn; Clare Murray; Rebecca Grattage
View articletitled, The alignment of global equity and corporate bonds markets with the Paris Agreement<span class="subtitle-colon">: </span><span class="subtitle">A new accounting framework</span>
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The influence of ESG information on investment allocation decisions: An experimental study in an emerging country

Souhir Khemir; Chedli Baccouche; Salma Damak Ayadi
View articletitled, The influence of ESG information on investment allocation decisions<span class="subtitle-colon">: </span><span class="subtitle">An experimental study in an emerging country</span>
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Between cost and value: Investigating the effects of sustainability reporting on a firm’s performance

Amina Buallay
View articletitled, Between cost and value<span class="subtitle-colon">: </span><span class="subtitle">Investigating the effects of sustainability reporting on a firm’s performance</span>
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Interactive visualization of big data in the field of accounting: A survey of current practice and potential barriers for adoption

Lisa Maria Perkhofer; Peter Hofer; Conny Walchshofer; Thomas Plank; Hans-Christian Jetter
View articletitled, Interactive visualization of big data in the field of accounting<span class="subtitle-colon">: </span><span class="subtitle">A survey of current practice and potential barriers for adoption</span>
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Board composition and corporate risk-taking: a review of listed firms from Germany and the USA

Zahid Irshad Younas; Christian Klein; Thorsten Trabert; Bernhard Zwergel
View articletitled, Board composition and corporate risk-taking: a review of listed firms from Germany and the USA
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Understanding IFRS adoption: Consideration of the institutional dimension through a behavioral context

Olfa Riahi; Walid Khoufi
View articletitled, Understanding IFRS adoption<span class="subtitle-colon">: </span><span class="subtitle">Consideration of the institutional dimension through a behavioral context</span>
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