... both cost-saving and productivity improvement effects. Design/methodology/approach Return on assets (ROA) is used to measure accounting-based financial performance. Using DuPont analysis, the author decompose ROA into two components: return on sales (ROS) to capture the cost-saving effect and asset...

... Green accounting Firm performance Return on assets ROE Artificial intelligence Accounting quality Corporate sustainability As environmental concerns and sustainability become central to global economic discussions, green accounting has emerged as a vital practice for firms aiming...