Innovating Corporate Accounting and Reporting for Sustainability
Sign Up to like & getrecommendations! Published in 2017 at "Sustainable Development"
DOI: 10.1002/sd.1666
Abstract: The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform… read more here.
Keywords: sustainability; sustainable development; accounting reporting; innovating corporate ... See more keywords
Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
Sign Up to like & getrecommendations! Published in 2021 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-021-00963-8
Abstract: We examine the relation between accounting reporting complexity and analysts’ performance and whether analysts’ qualifications, experience, and expertise in specific financial domains help them more effectively process complex information. We document an inverse relation between… read more here.
Keywords: accounting reporting; reporting complexity; experience expertise; expertise ... See more keywords
A decade of environmental accounting reporting: what we know?
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Cleaner Production"
DOI: 10.1016/j.jclepro.2018.07.087
Abstract: Abstract This study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing… read more here.
Keywords: methodology; accounting reporting; accounting; reporting know ... See more keywords