... the potential moderating roles of national sustainability, environmental management accounting (EMA), performance type (environmental versus non-environmental) and firm size. Design/methodology/approach A meta-analysis was conducted using 47 independent samples comprising 14,163 observations drawn from...

... is to explore how EMA can support sustainability goals while enhancing performance across diverse contexts. Design/methodology/approach A comprehensive meta-analysis was conducted, incorporating 36 studies with a combined total of 13,010 observations. Data from the Future of Growth Report (2024...

...Coky Fauzi Alfi; Maslinawati Mohamad; Khaled Hussainey Purpose This study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure. Design/methodology/approach The results of 22 empirical investigations on the association...

... in sustainability reporting (SR). This is the first meta-analysis reconciling the mixed results of 85 single country studies containing 131 effect sizes across 24,482 firms conducted over past three decades (1999–2022) investigating the influence of leverage on SR. The study emphasizes the significance...

... change Audit quality Systematic literature review Bibliometric analysis Meta-analysis Corporate performance Khaled Hussainey can be contacted at: khaled.hussainey@port.ac.uk 13 05 2023 02 09 2023 15 09 2023 © Emerald Publishing Limited 2023 Emerald Publishing...

... and development (R&D), a specific internally developed intangible asset, using meta-analysis techniques that allow to highlight the areas of consensus and disagreement in quantitative empirical results. The literature the authors review addresses four main research questions on (1) the determinants...

... 07 2018 Emerald Publishing Limited 2018 *  E-mail address:  max.schreder@kcl.ac.uk Meta-analysis Idiosyncratic information Information risk Expected returns Cost of equity capital Implied cost of capital Journal of Accounting Literature 41 (2018) 142 172 Contents...

...Hichem Khlif; Keryn Chalmers This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance and accounting quality, management accounting, and miscellaneous topics. Further, we...