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Journal Articles

Institutional investors' information needs in the context of the sustainable finance disclosure regulation (EU/2019/2088): the implications for companies' sustainability reporting

Maria Gebhardt, Anne Schneider, Marcel Seefloth, Henning Zülch
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2024) 25 (5): 913–942.
https://doi.org/10.1108/JAAR-11-2022-0303
Published: 23 October 2023
... Gebhardt can be contacted at: maria.gebhardt@hhl.de 18 11 2022 16 04 2023 09 07 2023 22 09 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only SFDR Institutional investors Information needs Corporate disclosure...
View article titled, Institutional investors' information needs in the context of the sustainable finance disclosure regulation (EU/2019/2088): the implications for companies' sustainability reporting
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Journal Articles

Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos

Fadi Alkaraan, Mohamamd Albahloul, Khaled Hussainey
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2023) 24 (4): 726–744.
https://doi.org/10.1108/JAAR-06-2022-0134
Published: 02 January 2023
... © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Corporate governance Acquisitions Strategic choices Corporate disclosure Boardroom practices Rhetorical analysis Accounting Strategic investment decision-making Corporate reports have...
View article titled, Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos
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Journal Articles

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure: The case of the tax reconciliation

Florence Depoers, Tiphaine Jérôme
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2020) 21 (1): 90–105.
https://doi.org/10.1108/JAAR-04-2018-0048
Published: 15 January 2020
... 09 04 2018 10 10 2018 27 01 2019 21 04 2019 23 06 2019 26 08 2019 24 10 2019 29 10 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Isomorphism Neo-institutional theory Corporate disclosure Tax...
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Journal Articles

Determinants and value relevance of corporate disclosure : Evidence from the emerging capital market of Ghana

Godfred A. Bokpin
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2013) 14 (2): 127–146.
https://doi.org/10.1108/09675421311291883
Published: 09 September 2013
...Godfred A. Bokpin Purpose – The purpose of this paper is to document the determinants and value relevance of corporate disclosure and transparency on the Ghana Stock Exchange (GSE). Design/methodology/approach – The paper employs the Fama and French model by relating firm value to firm...
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