Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are closely affiliated with each other. This is because property companies are commonly valued using net asset value as a valuation technique. The term net asset value represents the fair...

Purpose – The valuation of property companies and fair value accounting for investment properties under IFRS are closely affiliated with each other. This is because property companies are commonly valued using net asset value as a valuation technique. The term net asset value represents the...

More and more companies worldwide are appointing a chief sustainability officer (CSO) to anchor the topic of sustainability at the top management level. This study examines how a CSO on the management board influences the quantity and quality of sustainability reports. While quantity is measured...

Assessing whether a company is sustainable or not is challenging for investors. For this reason, it is particularly important how companies integrate and manage sustainability. This paper primarily aims to investigate the effects of implementing environmental, social and governance (ESG) key...

Purpose: This study derives a new framework that comprehensively assesses management quality along four dimensions, namely Sporting Success; Financial Performance; Fan Welfare Maximization; and Leadership and Governance. Filled with measurable key performance indicators (KPIs), these dimensions...

Purpose: The aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e. availability of information) and quality (i.e. comparability and credibility)....

Purpose: Many factors influence success at a professional football club, as each club has an exclusive definition and interpretation of success. Using the Football Management Q-Score as a foundation, the authors set out to prove the framework's robustness in the industry's current environment....

Earnings management decisions and ineffective monitoring activities have contributed to financial accounting scandals and reduced confidence in firms' reporting quality among potential investors, lenders and other creditors. The implementation of an effective top management team (TMT) is...