Integrated reporting (IR) is a global reporting phenomenon that promises to "catalyse a more cohesive and efficient approach to corporate reporting" to address problems of contemporary reporting regimes. The primary purpose of IR is to explain how organisations create value over time. The goal...

The purpose of the Allowance for Loan Losses (Allowance) is to adjust gross loans for credit quality. Prior research has given conflicting evidence on whether Bank Holding Companies (BHCs) manage earnings through the Allowance. This paper reveals findings from a two stage regression for all BHCs...

The original edition of Accounting for the Environment was the first comprehensive overview of a subject ranging from environmental management to sustainability, and its publication helped shape the developing agenda of environmental accounting. This long-awaited new edition integrates the major...

The way corporations are accounted for is tremendously important for shaping the way investors and other stakeholders see and assess them. A new understanding of the purpose of financial accounting with adjoining accounting methods thus creates powerful incentives for corporate managers to...

This paper seeks to explore how the concept of sustainable development has been written about by United Kingdom corporations in their environmental reports. This paper draws on the accounting literature which characterises explores how an account of a phenomena socially constructs our...