...Andrew G. Haldane; Alessandro Migliavacca; Vera Palea Purpose This paper aims to examine the connection between financial reporting standards and climate-mitigation pathways mediated by capital investment decisions, studying how accounting rules can affect firms’ greenhouse gas ( GHG ) emission...

... 2025 15 09 2025 15 09 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Tangible asset impairment Carbon risk Risk management Carbon emissions Financial reporting Climate-related risk Environmental management team...

... land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet. Design...

... 2023 08 04 2023 13 05 2023 06 07 2023 21 08 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only iCFO model Qualitative study Grounded theory Gioia method Integrity Corporate governance Financial reporting Qualitative...

... Emerald Publishing Limited Licensed re-use rights only Family firms Auditor independence Client importance Agency theory China Accounting theory Auditing Financial reporting Motivated by Chen et al. (2010) , as well as the insufficient evidence of whether the economic...

... the institutions’ social and relational value, as well as their reputation. Case study Qualitative research Financial reporting Digitalization Reputation Reputational risk Italian banks Disclosure Content analysis This study aims to investigate the relationship between banks’ digital...

...Nisansala Wijekoon; Grant Samkin; Umesh Sharma This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS...

... implementation in financial reporting. Design/methodology/approach A systematic literature review and bibliometric analysis of 142 articles resulted in the identification of 5 primary research streams: adoption issues; financial reporting; decision-making processes, market efficiency and corporate governance...

..., companies are required to report a mandatory adjusted earnings figure (headline earnings). Financial reporting Earnings Headline earnings Company earnings figures are among the most important financial measures of firm performance (Jerris, 1998 ; Bhattacharyaa et al., 2003...

... reviews between accounting practitioners. Financial reporting Consolidation package adoption Effects of adopting IFRS IFRS 10 adoption IFRS 11 adoption Restated information M41 M48 Several reasons are provided by the International Accounting Standards Board (IASB) to issue new...

... practice in the public sector space. © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only New public management Financial reporting Public sector Progressive public administration This research seeks to understand variations in the support...

...Isabel Costa Lourenço; Manuel Castelo Branco; José Dias Curto Purpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design...

... to stakeholders. Corporate governance Financial reporting Corporate social responsibility Content analysis Integrated reporting Qualitative research The past five years have seen a dramatic shift in the development of integrated reporting around the world. Integrated reporting is about...

...Albertus Louw; Warren Maroun Accountability Regulation Financial reporting Institutional theory The past few years have witnessed a proliferation of new laws and regulations in an effort to substitute for the lost trust in the accounting and audit profession’s self-regulatory...

... financial reporting experts. The correlations between rows and columns (developed using principal component analysis) are used to identify possible recognition and measurement requirements for the Bitcoin. Semi-structured interviews are used to complement the correspondence analysis. Findings...

... due to its high-quality financial reporting and auditing standards (WEF, 2013; Guidara et al., 2014). South African ETFs have been selected, as they disclose sufficient detail about their investments that fair value can be recalculated using different prices. Limiting the sample to ETFs...

... and environmental accounting (SEA), corporate social responsibility and sustainability reports (Eccles and Krzus, 2011). Van Staden and Wild (2013) note that these initiatives have fuelled a substantial increase in non-financial reporting, but cite numerous studies which raise serious concerns about...

... are then provided. A discussion of the results and the conclusion rounds out the paper. Grant Samkin can be contacted at: grantsam@waikato.ac.nz © Emerald Group Publishing Limited 2012 Africa Developing countries Corporate social responsibility Financial reporting Defence sector Integrated...

... structure Financial reporting Ozkan (2001) explains that using panel data and equation (4), it is possible to examine the potential determinants of target leverage levels and the adjustment process. The sample consists of firms listed on the Johannesburg Stock Exchange (JSE) for the period...

..., South Africa adopted the International Accounting Standards Board’s International Financial Reporting Standard for Small and Mediumsized Entities in its draft form. This study looks at the development of accounting standards for small and mediumsized entities in South Africa. It also examines analyses...