November 2024 - 53 articles
Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-ma...
In today’s competitive business environment, accounting information systems (AISs) are crucial for organizations seeking to enhance decision making and improve performance. This study investigates the interplay between AIS competence, informati...
This paper investigates the impact of the Luckin Coffee accounting scandal on stock liquidity and spillover effects in the financial market, focusing on Chinese companies listed on U.S. exchanges. Utilizing event studies, we analyze eight pivotal eve...
The primary objective of this study is to analyze the factors influencing the corporate sustainability performance disclosures of companies listed on the Bombay Stock Exchange (BSE) using the Global Reporting Initiative (GRI) G4 framework. This resea...
This study aims to respond to the new auditing standard on the information reporting of Key Audit Matters (KAMs) as a separate section in the auditor’s report, which will increase the transparency and quality of the report. It not only explores...
We provide an updated analysis of initial public offerings (IPOs) by Swiss and German companies after the turn of the millennium up to 2020. We compare the characteristics of initial pricing to those observed in prior studies, test conventional hypot...
In this paper, we analysed several emerging market (EM) and developed market (DM) sovereign yield curves to identify the proportion of parallel and non-parallel shifts over time. We found that non-parallel shifts are more prevalent in EM due to highe...
This study aims to analyze trends, pioneers, emerging issues, and potential future research in the field of digital technologies such as blockchain, artificial intelligence, big data, fintech, and digital transformation for corporate sustainability....
This study examines how investors incorporate unrealized gains or losses reported in Other Comprehensive Income (OCI) into their investment judgments. Since unrealized gains or losses can be presented in either OCI or net income—gains from trad...
This scientometric study analyzes the evolving landscape and outlook of green finance as a driver of economic innovation and growth, highlighting key trends and influential research within this critical field. A dataset of 371 publications was compil...
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