Pacific Accounting Review: Volume 34 Issue 5

Subject:

Table of contents

A snapshot of sustainability assurance market in New Zealand

Pei-Chi Kelly Hsiao, Tom Scott, Zeting Zang

This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss…

Disclosed qualitative factors and underpricing: an empirical evidence from Indian IPO market

Seshadev Sahoo, Rishita Raj

The academic research into underpricing of initial public offerings (IPOs) offers many explanations, i.e. signalling, financial and market hypothesis. However, another set of…

Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation

Mahfuja Malik, Eunsup Daniel Shim

The purpose of this study is to examine the direct association between firms’ corporate social responsibility (CSR) scores, CSR disclosures and executive compensation. This study…

The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)

Charl de Villiers, Matteo La Torre, Matteo Molinari

This paper aims to reflect on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position…

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Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen