...Kamilė Medeckytė-Žydelė Purpose This study aims to examine the potential of soil organic carbon ( SOC ) sequestration as a carbon offset mechanism and its integration within financial reporting frameworks under International Financial Reporting Standards ( IFRS ) and Generally Accepted Accounting...

... to acknowledge its limitations. The relatively limited sample size may affect the broader applicability of the findings. Moreover, this study was carried out in the Egyptian setting, where financial reporting is conducted in Arabic. This linguistic and cultural specificity could influence the interpretation...

... profession Financial reporting Crisis management Defense law COVID-19 Auditing profession The proliferation of the COVID-19 pandemic has resulted in detrimental consequences for both societies and the economy (Cirrincione et al., 2020). The pandemic has significantly transformed...

... that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices. Originality/value This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD...

...Diem Nhat Phuong Ngo; Cong Van Nguyen Purpose This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy. Design/methodology/approach This study is based on data collected from...

... Managerial opportunism Wealth expropriation Corporate governance Accounting Financial reporting The main function of debt contracts is to mitigate the conflict of interests between shareholders and debtholders. Debtholders’ asymmetric payoff, coupled with information asymmetry between borrowers...

...Gareth Evans; Joanne Lusher; Stephen Day Purpose The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting...

... accounting Accounting Financial reporting Corporate finance G33 M21 Business failure prediction means recognizing the early warning signals of financial distress. It is one of the most important topics in financial accounting. All interest groups of failing firms suffer annually from huge...

...Peterson Kitakogelu Ozili Purpose This paper aims to discuss financial reporting under economic policy uncertainty. Design/methodology/approach The paper uses discourse analysis to examine financial reporting under economic policy uncertainty. Findings The paper identifies the link between...

...Babajide Oyewo; Ebuka Emebinah; Romeo Savage Purpose Following the issuance of International Financial Reporting Standard 13 on fair value measurement (which became operational from January 2013), this study aims to investigate post-implementation challenges in the audit of fair value measurement...

...Erkki Kalervo Laitinen Purpose The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting. Design/methodology/approach The matching function is first analyzed analytically. It is specified as a multiplicative Cobb-Douglas-type function...

... Integrated reporting Financial performance Financial reporting ESG Institutional shareholding The adoption of integrated reporting () has gathered pace in recent years. Pressure for greater transparency of disclosure about the wider impacts of business activities on the environment...

..., the authors conclude that inflation-adjusted information content is more value relevant than the traditional cost accounting information. Research limitations/implications The findings are a wake-up call to policymakers and practitioners in formulating financial reporting policies. This study, however...

... Rashid can be contacted at: afzalur.rashid@usq.edu.au 28 06 2018 28 09 2018 16 10 2018 05 11 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only IFRS Standardization Financial reporting North Africa Harmonisation IAS...

.... Corporate governance Financial reporting Content analysis Disclosure Liquidity risk Operational risk If the object of research is particularly current with recent developments in rule-making, the fact remains that the background of the determinants of risk disclosure is the subject of books...

... Limited 2018 Emerald Publishing Limited Licensed re-use rights only Financial reporting Accounting Accountability Fair Creative True M41 To this end, the study seeks to examine the “creativity” in creative accounting, examine the motives of this creativity and its implications...

... and can be contacted at: mohd_yaziz@unirazak.edu.my 16 06 2015 17 05 2016 09 05 2017 05 07 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Islamic accounting Banking Financial reporting Financial institution...

... which expense theories the firms implicitly follow in financial reporting. The parameters are estimated using the restricted least squares regression method. The final sample included data from 631 firms fulfilling restrictions for the consistency of estimates. Findings The paper provides empirical...

... for various purposes because of the collectability of the defaulted loans is not reflected in the LLPs. Thus, banks do not capture their loss expectations and they do not continuously reassess their loss expectations as the conditions affecting their borrowers have changed. In their financial reporting, banks...

... 2017 © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Corporate governance Financial reporting Disclosure Corporate reporting Financial information transparency is a fundamental property of good governance practices. Financial...