... Principale can be contacted at: salvatore.principale@uniroma1.it 31 10 2024 06 01 2025 05 03 2025 29 03 2025 Sustainability reporting Banking industry Accounting Company reports © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights...

... al., 2017 ; Ahn et al., 2015). Management Accounting Open innovation Kolmogorov-Smirnov tests The concept of open innovation was initially introduced by Chesbrough (2003a) to describe the way companies exchange ideas, knowledge, technologies, and expertise by inward...

...Isabel-Maria García-Sánchez; Jennifer Martínez-Ferrero; Emma García-Meca The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board...

... on how managers’ bonuses affect their discretion in using accrual and real earnings management. This finding is important to investors and regulators. © Emerald Group Publishing Limited 2015 Accounts management Accounting Accounting Research In this paper, we separately examine...

...Abby Ghobadian; Nicholas O'Regan; Howard Thomas; David Gallear; Peter Johnson; Howard Thomas Purpose The aim of this paper is to describe “resource margin accounting” (RMA) as a valuation framework in strategic analysis. Design/methodology/approach The paper defines RMA as an improved...

...Charlie Weir; David Laing The vast majority of the acquisitions of UK‐quoted companies are friendly. This paper compares the accounting, financial and governance characteristics of firms that were acquired by friendly take‐over with those of firms that were not taken over. Evidence is found...

...Stuart Cooper; David Crowther; Chris Carter This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use...

...Tony Tollington Addresses the UK accounting definition of an asset from a practical, theoretical and critical perspective. It suggests that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a “transaction or event”, a basis which...

...Russell Williams A nostrum of business is that accounting can be read as the language of business. However, for very good reasons the claims for it as such are weak, and whilst a strong case can be brought for its inability to provide a genuine and useful “audit” of the firm’s essence, the question...

...Jim Rowe It is often said, in business and business schools, that accounting is the language of business. This paper attempts to deconstruct this nostrum by demonstrating the possibility of a language of business existing and why accounting is not it. The paper will briefly discuss the technical...

...John C. Groth; Steven S. Byers Focuses on understanding accounting and economic concepts, relationships and factors important as a basis for economic decisions that create value. Provides the background essential for understanding the future papers in the series. Offers a review and develops...

...Albert Galway The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when operations are not undertaken on a discrete, job‐by‐job basis. © MCB UP Limited 1991 Accounting Cost accounting Financial control Methodology PROCESS COST...