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Keywords: G38
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Journal Articles
Green financial accounting in India's mining sector: a path to sustainable development
Available to Purchase
Journal of Applied Accounting Research 1–21.
Published: 17 February 2026
... Emerald Publishing Limited Licensed re-use rights only Green financial accounting (GFA) Mining sector India Foreign direct investment (FDI) Green innovation Economic growth Environmental governance F21 G38 M41 Q56 The continuous change of India's mining industry is largely...
Journal Articles
Do data breach notification laws affect accounting conservatism?
Available to Purchase
Journal of Applied Accounting Research 1–22.
Published: 09 January 2026
... 04 07 2025 06 10 2025 02 12 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Data breach Mandatory disclosure Accounting conservatism G38 M41 This paper investigates whether and how the adoption of data breach...
Journal Articles
Shariah audit of Islamic Banks in Bangladesh: the present practice and the way forward
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (5): 986–1003.
Published: 22 March 2023
... Shariah audit Islamic banks Bangladesh G18 G21 G28 G38 Institutions operating in compliance with the Shariah face the Shariah non-compliance (SNC) risk (Alam et al., 2020d , 2022a ; Ariffin, 2022). The SNC events may lead to various legal and reputational issues by damaging...
