Table of contents
Mapping accounting literature on climate finance: identifying research gaps and reflections on future research
Thereza Raquel Sales de Aguiar, Shamima Haque, Laura McCannThis study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.
Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait
Sana Masmoudi, Mamoun Ben SalemThis study aims to examine the impact of environmental, social and governance (ESG) reporting on accruals-based earnings management (AEM) activities in Kuwait.
Revisiting corporate governance mechanisms and real earnings management activities in emerging economies
Ebrahim Mansoori, Ghaith Al-AbdallahThis study aims to investigate the effects of main corporate governance (CG) mechanisms used in Iran on the relationship between managers’ rewards and real earnings management…
ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s
Thereza Raquel Sales de AguiarThis study aims to explore ChatGPT in the context of the UK higher education (HE) and accountancy profession.
Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market
Sukanya Wadhwa, Seshadev SahooThis study aims to investigate the impact of intellectual capital (IC) on investor demand (i.e. subscription rate). The rise of the knowledge economy motivates us to investigate…
Dead reckoning: charting a new (metaphorical) course for accounting
Robert Hutchinson, Carlos AmadorMetaphor is the foundation upon which all scientific disciplines, from basic to applied, construct the mental models used in theory development and organizing research phenomena…
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ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem