Review of Accounting and Finance
Issue(s) available: 91 – From Volume: 1 Issue: 1, to Volume: 23 Issue: 1
Climate change and the European banking sector: the effect of green technology adaptation and human capital
Ayesha Afzal, Jamila Abaidi Hasnaoui, Saba Firdousi, Ramsha NoorClimate change poses effect on banking sector’s risks and profitability through adaptation of green technology. This study aims to incorporates green technology adaptation in…
From performance to horizon: managements’ horizon and firms’ investment efficiency
Abongeh A. Tunyi, Geofry Areneke, Tanveer Hussain, Jacob AgyemangThis study proposes a novel measure for management’s horizon (short-termism or myopia vs long-termism or hyperopia) derived from easily obtainable firm-level accounting and stock…
The relationship between soft skills, stress and reduced audit quality practices
Antonio Samagaio, Paulo Morais Francisco, Teresa FelícioThis study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to…
Influence of the financial shared service center on the quality of accounting information
Junchao ZhangThis research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using…
Investigating accounting professionals’ intention to adopt blockchain technology
R.K. JenaBlockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be…
Corporate social responsibility and credit rating: evidence from French companies
Sourour Ben Saad, Mhamed Laouiti, Aymen AjinaThis study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of…
Corporate governance and green innovation: international evidence
Marcellin Makpotche, Kais Bouslah, Bouchra M’ZaliThis study aims to exploit Tobin’s Q model of investment to examine the relationship between corporate governance and green innovation.
Early adopters of institutional creativity in integrated reporting
Ruchi Agarwal, Muhammad AtifIn the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become…
Another look at the asymmetric relationship between stock returns and trading volume: evidence from the Markov-switching model
Mondher Bouattour, Anthony MiloudiThe purpose of this paper is to bridge the gap between the existing theoretical and empirical studies by examining the asymmetric return–volume relationship. Indeed, the authors…
Do ESG ratings and COVID-19 severity score predict stock behavior and market perception? Evidence from emerging markets
Mai T. Said, Mona A. ElBannanThe purpose of this study is to examine the impact of firm environmental, social and governance (ESG) rating scores on market perception and stock behavior from 2017 to 2021 while…
Association between executives’ foreign background and audit fees
Wunhong Su, Chen YinThis study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.
Do CSR performance and reporting facilitate access to debt financing in emerging markets? The role of asset structure and firm performance
Ali Uyar, Ali Meftah Gerged, Cemil Kuzey, Abdullah S. KaramanThis study aims to guide firms in emerging markets on whether corporate social responsibility (CSR) engagement facilitates their access to debt with the moderation of asset…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza