Pub Date : 2024-07-30DOI: 10.1080/17449480.2024.2382205
Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk
This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...
{"title":"Exploring Multi-level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive","authors":"Joanna Krasodomska, Ewelina Zarzycka, Paweł Zieniuk","doi":"10.1080/17449480.2024.2382205","DOIUrl":"https://doi.org/10.1080/17449480.2024.2382205","url":null,"abstract":"This study aims to identify drivers influencing Poland-based accountants’ opinions towards stricter sustainability reporting regulations in the Corporate Sustainability Reporting Directive (CSRD). ...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"60 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141941151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-23DOI: 10.1080/17449480.2024.2364654
Amitav Saha, Sudipta Bose, Habib Zaman Khan
This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020,...
{"title":"Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting","authors":"Amitav Saha, Sudipta Bose, Habib Zaman Khan","doi":"10.1080/17449480.2024.2364654","DOIUrl":"https://doi.org/10.1080/17449480.2024.2364654","url":null,"abstract":"This study examines the association between textual disclosure readability in modern slavery reports and firm value. Using 212 Australian modern slavery statements for the financial year 2019–2020,...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"10 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141504081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the association between sales order backlog and credit ratings. We posit that credit rating agencies consider order backlog as a positive signal about strong future demand and i...
{"title":"Sales Order Backlog and Credit Ratings","authors":"Ahsan Habib, Dinithi Ranasinghe, Md Borhan Uddin Bhuiyan","doi":"10.1080/17449480.2024.2345871","DOIUrl":"https://doi.org/10.1080/17449480.2024.2345871","url":null,"abstract":"This study examines the association between sales order backlog and credit ratings. We posit that credit rating agencies consider order backlog as a positive signal about strong future demand and i...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"8 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140926382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 20...
企业可持续发展报告指令 2022/2464（CSRD）引入了双重实质性的概念，从 20...
{"title":"Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities","authors":"Voicu D. Dragomir, Mădălina Dumitru, Ionela Corina Chersan, Cătălina Gorgan, Mirela Păunescu","doi":"10.1080/17449480.2024.2339264","DOIUrl":"https://doi.org/10.1080/17449480.2024.2339264","url":null,"abstract":"The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 20...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"57 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140608755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-27DOI: 10.1080/17449480.2024.2332397
Thomas Selleslagh, Stefanie Ceustermans
This study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger pri...
{"title":"The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms","authors":"Thomas Selleslagh, Stefanie Ceustermans","doi":"10.1080/17449480.2024.2332397","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332397","url":null,"abstract":"This study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger pri...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"30 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-27DOI: 10.1080/17449480.2024.2330976
Simone Pizzi, Andrea Venturelli, Fabio Caputo
The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...
{"title":"Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?","authors":"Simone Pizzi, Andrea Venturelli, Fabio Caputo","doi":"10.1080/17449480.2024.2330976","DOIUrl":"https://doi.org/10.1080/17449480.2024.2330976","url":null,"abstract":"The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"11 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-25DOI: 10.1080/17449480.2024.2332378
Marie-Laure Vandenhaute, Diane Breesch, Benjamin Kinnart
This paper examines the effect of adopting the International Standard on Auditing (ISA) 570 on going concern (GC) disclosures in the audit report in a European environment characterized by low liti...
{"title":"The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment","authors":"Marie-Laure Vandenhaute, Diane Breesch, Benjamin Kinnart","doi":"10.1080/17449480.2024.2332378","DOIUrl":"https://doi.org/10.1080/17449480.2024.2332378","url":null,"abstract":"This paper examines the effect of adopting the International Standard on Auditing (ISA) 570 on going concern (GC) disclosures in the audit report in a European environment characterized by low liti...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"43 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140300321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-29DOI: 10.1080/17449480.2024.2317757
Patrick Chardonnens, Martin Wallmeier
For a long time, the most vivid evidence of earnings management has been a discontinuity of earnings distributions at the threshold of profits and losses, indicating loss-avoidance behavior. In the...
{"title":"Kinked accounting? Small loss avoidance in Europe and (not) the US","authors":"Patrick Chardonnens, Martin Wallmeier","doi":"10.1080/17449480.2024.2317757","DOIUrl":"https://doi.org/10.1080/17449480.2024.2317757","url":null,"abstract":"For a long time, the most vivid evidence of earnings management has been a discontinuity of earnings distributions at the threshold of profits and losses, indicating loss-avoidance behavior. In the...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"864 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.1080/17449480.2024.2312145
Katrin Hummel, Dominik Jobst
In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs discl...
{"title":"An Overview of Corporate Sustainability Reporting Legislation in the European Union","authors":"Katrin Hummel, Dominik Jobst","doi":"10.1080/17449480.2024.2312145","DOIUrl":"https://doi.org/10.1080/17449480.2024.2312145","url":null,"abstract":"In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs discl...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"25 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139754718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom","authors":"Sameh Kobbi-Fakhfakh, Fatma Driss","doi":"10.1080/17449480.2023.2290735","DOIUrl":"https://doi.org/10.1080/17449480.2023.2290735","url":null,"abstract":"The study investigates whether mandatory extraction payment disclosures (EPD), a policy intervention involving Country-by-Country Reporting (CbCR) in extractive industries, affects corporate tax av...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"28 1","pages":""},"PeriodicalIF":2.8,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138685155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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