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1 – 10 of 33Sameer Kumar and Jonathan Beattie
Examines five companies from different market segments with initial public offerings in the past five years, representing a wide range of products. The companies were Cabot…
Abstract
Examines five companies from different market segments with initial public offerings in the past five years, representing a wide range of products. The companies were Cabot Microelectronics, Alliance Fiber Optics Products, Adams Golf, King Pharmaceuticals, and Gadzooks Networks. The companies’ stock price trend, revenue, and net gain or losses were evaluated to determine how each of them was performing financially. In addition, each company’s product offerings market trends, product innovations, and market success were examined to determine what factors aid in a company performing well financially. A small perspective was given on the future outlook for a typical company and its products.
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Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice
This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and…
Abstract
Purpose
This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals.
Design/methodology/approach
This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings.
Findings
This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings.
Practical implications
Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field.
Social implications
Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact.
Originality/value
To the best of the authors’ knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand.
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Jonathan Morris, Remmer Sassen and Martina McGuinness
This research aims to understand how companies communicate their understanding of water-related challenges and their responses to identify new pathways for addressing this…
Abstract
Purpose
This research aims to understand how companies communicate their understanding of water-related challenges and their responses to identify new pathways for addressing this challenge to further advance rising interest in water sustainability strategies of corporations.
Design/methodology/approach
Through a content analysis of corporate disclosures, this paper identifies the actions and challenges reported by 35 FTSE 100 companies. These are analyzed quantitatively and qualitatively to explore variations in the subject of disclosure and the narrative framing.
Findings
The findings identify a clear split across the types of water sustainability reporting according to the industrial sector and subject of disclosure, linking to different narratives used according to legitimacy pressures.
Practical implications
This paper finds that energy, materials and consumer staples sectors consistently outperform other sectors on the reporting of water issues and the scope which is covered. This has implications for the design of regulations and incentives to increase water sustainability management activities in large companies, which currently under-report.
Social implications
This paper highlights the need for policy implementation to further integrate water-related topics into company reporting and identifies situations where the narrative disclosed may distort the underlying situation that is being communicated.
Originality/value
This paper explores the narratives used in company reporting to identify the challenges related to water sustainability and the actions taken in response. This can contribute to developing a pathway towards increased water sustainability (e.g. through new policy design).
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