Search Results - subject:"accounting"

Systematic review of green accounting practices in mining communities in Ghana

Yankson, Solomon; Nubuor, Saviour Ayertey; Boahen, Seth; … - In: International journal of finance & banking studies : JJFBS 14 (2025) 3, pp. 81-90

Persistent link: https://www.econbiz.de/10015625786

Tension in financial reporting : reacting to a peer bankruptcy announcement

Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - In: Journal of accounting, auditing & finance : JAAF 41 (2026) 1, pp. 317-347

Persistent link: https://www.econbiz.de/10015597293

Accounting is the language of sustainability : a measurement framework for carbon accounting

Easton, Peter D.; Ruch, George; Taylor, Gary - In: Accounting and business research 55 (2025) 5, pp. 542-560

Persistent link: https://www.econbiz.de/10015553105

Former executives as supervisors : conflicts of interest and accounting discretion

Giese, Vincent; Lauer, Clemens Benedikt Wilhelm - In: The European accounting review 34 (2025) 5, pp. 2153-2180

Persistent link: https://www.econbiz.de/10015555129

Accounting basis and verification : survey evidence from U.S. private firms

Call, Andrew C.; Hendricks, Bradley E.; Labro, Eva; … - 2026

Persistent link: https://www.econbiz.de/10015626688

A survey of research on fair value accounting for financial institutions

Henderson, Darren; Mamo, Kaleab - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 2, pp. 307-342

Persistent link: https://www.econbiz.de/10015454716

Does accrual accounting make municipalities spend less?

Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - In: Public choice 206 (2026) 1/2, pp. 221-240

Persistent link: https://www.econbiz.de/10015592850

From adoption to accountability : a 1997-2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays

Dinanti, Aldila; Januarti, Indira - In: Journal of innovation and entrepreneurship : JIE 15 (2026) 1, pp. 1-16

Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997-2024 and where accounting and …, and controlled overlays linking ERP, e-invoicing, and cloud to sustainability-accounting mechanisms (measurement … ICT underpins accounting for sustainability-identifying key intellectual structures, turning points, and emerging themes …

Persistent link: https://www.econbiz.de/10015626631

Avoided emissions : accounting for carbon beyond the balance sheet

Mota-Nieto, Jazmin - 2026

This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or …

Persistent link: https://www.econbiz.de/10015618198

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179

Persistent link: https://www.econbiz.de/10015396493