Meditari Accountancy Research
Issue(s) available: 60 – From Volume: 20 Issue: 1, to Volume: 32 Issue: 7
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Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms
Chourouk BoujelbenThis paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores…
Knowledge equity as social justice in academic publishing and why it matters for accounting research
Jane Andrew, Max Baker, Christine Cooper, Yves GendronThe current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge…
Terror and taxes: how attacks impact corporate tax avoidance
Thuy Tran, Trung K. DoThe purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine…
Tax avoidance, overinvestment, financial reporting quality. Evidence from Italian private firms
Riccardo Macchioni, Clelia Fiondella, Martina PriscoThis study aims to examine whether tax avoidance is associated with overinvestment and the moderating role of financial reporting quality on such association in Italian private…
Bioaccounting measurement of environmental assets: beyond environmental accounting
Angelica Farfan-Lievano, Olga Ines Ceballos, Eutimio Mejia SotoThis paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a…
Effect of corporate governance and enforcement on fair value accounting in Brazil
Fernando Galdi, André De Moura, Felipe Damasceno, Alexandre AndradeThis paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased…
Nexus among cloud-based accounting, employee job performance, employee digital skills and operational performance: a mediating–moderating model
Dao Truc Thi Vo, Malik Abu Afifa, Duong Van Bui, Hien Vo Van, Nha NguyenThis paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an…
Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis
Mai Nguyen, Alia Alshamari, Debbie WillsThis study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management…
Unveiling the antecedents and the outcome of materiality disclosure: insights from sustainability reporting of Malaysian public listed companies
Sie-Bing Ngu, Azlan AmranThe materiality principle is one of the top trends in sustainability reporting globally. Stakeholders have focused on the principle of materiality because of its vital importance…
Social and environmental reporting in China: an examination of local political and economic influences
Wei Qian, Carol Tilt, Ping ZhuThis paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the…
Implementing the multiple capitals model in integrated reporting: insight from a case study
Alberto Incollingo, Serena Santis, Michela BianchiThis study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.
What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure
Nourhene Ben Youssef, Paulina Arroyo PardoThe study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how…
The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
Hrishikesh Desai, Michael DavernThis paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their…
Sustainability accounting reporting: issues for the automobile industry
Juan Carlos García-Piña Rosete, Rafael Hernandez BarrosThe purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed…
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun
Further Information
