Table of contents
Dialogic carbon accounting: toward agonistic discourses and democratic governance in China
Shuwen Li, Zarina Zakaria, Khairul Saidah Abas AzmiThis study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
The mediating role of corporate social responsibility in good corporate governance and firm value relationship: evidence from European financial institutions
Hanen Ben Fatma, Jamel ChouaibiThis paper aims to investigate the direct and indirect links between good corporate governance (GCG) and firm value using corporate social responsibility (CSR) as a mediating…
Corporate reputation, cost of capital and the moderating role of economic development: international evidence
Muhammad Nurul Houqe, Habib Zaman Khan, Olayinka Moses, Arun EliasThe purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This…
The brain gain of corporate boards and green commitment: evidence from China
Muhammad Jameel Hussain, Dongfang Nie, Adnan AshrafForeign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this…
Mandatory CSR regulations and social disclosure: the mediating role of the CSR committee
Dhanushika Samarawickrama, Pallab Kumar Biswas, Helen RobertsThis study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also…
Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis
Esam Emad Ghassab, Carol Tilt, Kathyayini Kathy RaoThe purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…
Do female chief financial officers and female directors cooperate? Evidence from investment efficiency
Ismaanzira Ismail, Effiezal Aswadi Abdul WahabThis paper aims to examine whether the cooperation between female chief financial officers (CFO) and the proportion of female directors would impact investment efficiency. The…
Effect of female representation in audit committees on non-audit fees: evidence from China
Md Jahidur Rahman, Hongtao Zhu, Yiling Zhang, Md Moazzem HossainThis study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are…
Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports
Neelam Setia, Subhash Abhayawansa, Mahesh Joshi, Nandana Wasantha PathiranageIntegrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is…
Corporate social responsibility and bank value: evidence from bank capital
Grace Low, Qi LiThis study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality…
Share pledging by controlling shareholders and accounting conservatism: evidence from India
Suhas M. Avabruth, Siva Nathan, Palanisamy SaravananThe purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The…
The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index
Saida Belhouchet, Jamel ChouaibiThis paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).
Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study
Olayinka Adedayo Erin, Paul OlojedeThe Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…
Measuring and reporting environmental impacts of dairy farming
Inani Husna Zamri, Beverley R. Lord, Natasja SteenkampThis study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.
Analysis of the structure and evolution of sustainability accounting research: a 41-year review
Godfred Matthew Yaw Owusu, Charles Ofori-OwusuIn the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial…
Managerial ability, political risk and political spending disclosure
Huilan Zhang, Jing WangWhile the determinants of voluntary political spending disclosure have been extensively studied in the literature, there remains a lack of clear evidence regarding the specific…
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun