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Keywords: Mandatory sustainability reporting
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (6): 67–93.
Published: 10 March 2026
...Ammarah Tariq; Peter Öhman Purpose This study aims to examine the influence of mandatory sustainability reporting on the cost stickiness of companies. Design/methodology/approach The study employs Anderson et al.’s (2003) cost stickiness model, using the difference-in-difference...
Journal Articles
Journal of Applied Accounting Research (2022) 23 (1): 55–98.
Published: 12 July 2021
... to the growing literature on the consequences of mandatory sustainability reporting. Additionally, this paper introduces a novel measurement approach sustainability information quantity that could benefit researchers. 25 03 2021 18 05 2021 10 06 2021 10 06 2021 © Emerald Publishing...
