Results 71 to 80 of about 3,475,460 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Romanian accrual accounting experience in public higher education sector [PDF]
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public
Tiron Tudor, Adriana, Blidisel, Rodica
core
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals
Croatian Economic Survey, 2016 The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of ...
Ivana Dražić Lutilsky +2 more
doaj +1 more source
Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]
Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Application of Accrual Basis in Syariah Banking Financial Reports
The application of accrual accounting in Islamic banking financial statements in Indonesia has become an important topic that triggers issues related to transparency and accountability. Although PSAK 59 and 101 allow the use of accrual basis, the practice of earnings management and the use of cash in calculating profit sharing are still common.
Rangkuti Ririn Anjani, Soemitra Andri
openaire +2 more sources
Accrual Output Budgeting in Australia [PDF]
This paper examines the system of ‘accrual output budgeting’ which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in ‘market’ models.
Marc Robinson
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Jurnal Akuntansi Aktual, 2019 This study aimed to examine the effect of apparatus competencies, utilization of information technology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government.
Zulfirman Switriansyah +2 more
doaj