Purpose: This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry. Design/methodology/approach: The analysis comprised the deposits (demand and...

This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this purpose, a threshold autoregressive panel...

This paper analyses the empirical testability of Ohlson Model (OM). The methodology used comprises: (i) exploratory research with regards to the study objective; (ii) bibliography research with regards to the applicable procedures; and (iii) qualitative research with regards to problem approach....

Purpose: This study aims to understand how forensic accountants can analyse bank transactions suspected of being involved with money laundering crimes in Brazil through social network analysis (SNA). Design/methodology/approach: The methodological approach taken in this study was exploratory....