...@iimraipur.ac.in 01 04 2025 30 09 2025 11 12 2025 03 01 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Debt maturity Section 135 Difference-in-differences M14 M21 M38 M48...

... for regulators, policymakers and accounting standard-setters in support of mandatory public CbC reporting for non-financial multinational corporations. Country-by-country reporting Tax avoidance The cost of equity capital Cross-country study M16 M41 M48 M16 M41 M48 M16 M41 M48...

... misconduct Integrity culture J23 M14 M41 M48 J23 M14 M41 M48 J23 M14 M41 M48 As stakeholders of firms give more attention to nonfinancial initiatives, researchers also expand the literature by establishing connections between a company’s financial practices and its...

... Limited Licensed re-use rights only Non-GAAP SEC guidance Informativeness Opportunism Judgment Decision-making Uncertainty Epistemic motivation Process accountability G38 M40 M41 M48 In issuing guidance on non-GAAP disclosures regulators must manage a trade-off between...

... to businesses and households. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Bank capital Risk Firm value M14 M40 M41 M48 Over time, companies and countries that do not respond to stakeholders...

... M14 M41 M48 Integrated thinking (IT) belongs to the attitude of encompassing all the interdependencies amongst the factors which influence the ability to create value. As described in the integrated reporting (IR) Framework, it is “the active consideration by an organisation...

.... Then we examine the asymmetric impact of actual CSR expenditure on stock returns based on whether firms: Firm value Section 135 Mandatory CSR regime Indian Companies Act CSR expenditure M14 M40 M41 M48 Poverty, unemployment, poor working conditions and gender inequality...

... 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...