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Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of climate risk on accounting practices are largely ignored in the literature. This paper investigates whether and how climate risk influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand.

Using firm level climate risk measures, we build a modified Basu (1997) model to conduct our econometric tests. In the baseline model, we use earnings before extraordinary items as the dependent variable, referred to as the earnings model. We control for different levels of fixed effect to identify the shocks of climate risk and mitigate potential concerns on endogeneity and bias in the model. A series of robustness tests provide supporting evidence for our baseline results and our explanation.

Using a sample of 35,832 firm-year observations on listed US firms over the period 2002 to 2019, we find that the perception of climate risk drives managers to choose the less conservative accounting policies. We conclude that the results are consistent with the valuation demand explanation but inconsistent with the contracting demand explanation.

The study provides additional evidence on how managers respond to climate risk by adjusting their corporate polices, specifically accounting policies. Our findings contradict the results of prior studies. We explain our results from a unique perspective. Overall, the study provides valuable insights for academics, investors, managers and policymakers.

This study aims to fill data gaps concerning solutions and practices used in sustainable food systems (SFS) in higher education (HE). The development of SFS is a vital global challenge in which HE may play a significant role.

Literature search and content analysis of found papers were performed. Additionally, the quantitative time trend of the emergence of research connected to SFS HE and the connectivity of content within the research papers about research questions were determined by regression analysis and data visualization, respectively.

It is evident that SFS education in universities (higher education institutes) is emerging, and the number of research papers is rapidly increasing. In the reviewed papers, universities recognized their significant role in managing wicked problems. The motivation for developing SFS education was high, with strong ambitions. SFS in HE includes developing education in-house through trans- and multidisciplinary solutions, developing education with stakeholders and supporting student growth to become responsible professionals and citizens.

When developing SFS education in HE both practical and theoretical research is needed. Ethical dimensions should be included in both research orientations because of the moral complexity that exists in SFS issues.

This study shows that competence in trans- and multidisciplinary working is needed. Concomitantly, the ability of cooperation between HE, business and society is vital when solving global food challenges. Also, the local tradition of food cultivation should be respected and maintained.

To the best of the authors’ knowledge, this is the first review on the development of SFS education in HEIs. A qualitative content analysis and data visualization were used to enrich the review.

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated and voluntary disclosures. Often disclosure is defined in a less than rigorous manner, mislabelled, misclassified and uses a strict dichotomy that limits information fineness.

The authors advance a non-dichotomous continuum of disclosure from voluntary and innovative at one end of the spectrum, to mandatory at the other, that helps reduce mislabelling and miscategorisation.

Firms’ voluntary disclosures cannot be properly interpreted without reviewing their interrelationship with mandatory disclosures and vice versa. Definitions of voluntary disclosure that have been used in empirical studies are examined, including the mislabelling and misclassification of voluntary disclosures and the authors provide examples of truly voluntary and innovative disclosures by companies.

This paper constructs, and provides evidence consistent with, a reporting continuum rather than the dichotomous disclosure measure that dominates decades of prior literature.

Normal-weight obesity (NWO), characterized by normal body mass index (BMI) but excess body fat, is a potential contributor to chronic diseases. This study aims to assess the relationship between this phenomenon and some metabolic factors in a population of Iranian employees.

This cross-sectional study was conducted on Iranian employees from the baseline data of Employees Health Cohort Study, Shiraz, Iran. Anthropometric measures, including weight, height, waist circumference and percentage of body fat, were obtained from the cohort database. The participants were divided into three groups: healthy, normal-weight obese and overweight/obese. Metabolic variables including blood pressure, fasting blood sugar, lipid profile, liver function enzymes and metabolic syndrome were assessed in relation to the study groups.

A total of 985 participants aged 25–64 years were included. Males with NWO had significantly higher alanine aminotransferase (ALT) levels compared to the healthy group in the fully adjusted model. Also, high-density lipoprotein (HDL) was significantly lower among females with overweight/obesity than healthy group when adjusted for age and energy intake. Furthermore, after adjusting for age and energy intake, both genders in the overweight/obese group showed significantly elevated systolic and diastolic blood pressure, while this was not observed for the NWO group. Lastly, metabolic syndrome was more prevalent in NWO as well as overweight/obesity.

These findings further encourage identification of excess body fat, even in normal-weight individuals, to prevent chronic metabolic diseases. Special attention should be paid to subgroups with sedentary occupations, as they may be at increased risk for NWO-related health issues.