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Carbon Accounting and Sustainability, Volume I : Carbon Accounting and Climate Disclosure

Tang, Qingliang - 2025

Chapter 1: Introduction -- Chapter 2: A Dynamic Integrated Carbon Accounting System -- Chapter 3: Quantification of Greenhouse Gas Emissions -- Chapter 4: Integrating Climate Events into Financial Reporting -- Chapter 5: Accounting Issues and Climate Events -- Chapter 6: Climate-related...

Persistent link: https://www.econbiz.de/10015461543

Informative value of non-financial reports : analyzing the impact of disclosure format and auditing

Hirsch, Simon; Heichl, Veronika - In: The journal of corporate accounting & finance 36 (2025) 3, pp. 275-298

Persistent link: https://www.econbiz.de/10015462048

Recognition versus disclosure and managerial discretion : evidence from Japanese pension accounting

Kusano, Masaki - In: Journal of international financial management & accounting 36 (2025) 3, pp. 443-467

Persistent link: https://www.econbiz.de/10015462068

Exploring local government auditor management letter practices : linking transparency and accountability

Davidyan, Julia Y.; Waymire, Tammy R. - In: Financial accountability and management 41 (2025) 4, pp. 720-737

Persistent link: https://www.econbiz.de/10015463505

Unraveling the determinants and consequences of mandatory IFRS convergence in India : insights from systematic literature review

M. N., Nikhil; Shenoy, Sandeep S.; Chakraborty, Suman; … - In: Cogent business & management 11 (2024) 1, pp. 1-23

The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

Persistent link: https://www.econbiz.de/10015448883

The Islamic accounting triangle: measurement, disclosure and enforcement

Haniffa, Roszaini; Hudaib, Mohammad - In: Handbook on Islam and economic life, (pp. 227-242). 2014

Persistent link: https://www.econbiz.de/10015522365

Non-financial reporting and SMEs : a systematic review, research agenda, and novel conceptualization

Lisi, Silvia; Mignacca, Benito; Grimaldi, Michele - In: Journal of management & organization : JMO 30 (2024) 3, pp. 600-622

Persistent link: https://www.econbiz.de/10015451486

Does industry-specific disclosure regulation affect accounting estimation intensity?

Wang, Shengnian; Danyang, Hou; Ying, Liu - In: Asia-Pacific journal of financial studies 54 (2025) 4, pp. 463-497

Persistent link: https://www.econbiz.de/10015454710

Is digital finance always beneficial to accounting information transparency? : evidence from China

Du, Xingqiang; Hong, Jing; Tao, Hexin; Zhang, Yongkui - In: China journal of accounting studies 12 (2024) 2, pp. 276-310

Using a sample of Chinese listed firms over 2011-2020, this study examines the impact of digital finance on accounting information transparency. Our findings reveal an inverted U-shaped relationship between digital finance and accounting information transparency, suggesting that digital finance...

Persistent link: https://www.econbiz.de/10015438070

Leveraging AI to improve cryptoasset reporting and disclosures

Smith, Sean Stein - In: The Cryptocurrency Market : Investigating Trust, …, (pp. 103-125). 2025

Persistent link: https://www.econbiz.de/10015438155