Research Handbook on Financial Accounting

Edited by Luz Parrondo and Oriol Amat

in Books from Edward Elgar Publishing

Abstract: Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2024
ISBN: 9781803920580
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Chapters in this book:

Ch 1 The benefits and detriments of global accounting convergence , pp 5-23

Madeline Trimble and Xiaoxiao Song

Ch 2 Corporate Social Responsibility reporting and accounting , pp 25-44

Seraina Anagnostopoulou

Ch 3 The impact of earnings management and the economic cycle on stress test results , pp 45-61

Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano

Ch 4 Non-GAAP financial reporting: an ethical analysis , pp 62-86

Steven M. Mintz, William F. Miller and Tara J. Shawver

Ch 5 Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables , pp 87-104

Pilar Lloret-Millán, Núria Arimany-Serrat and Oriol Amat

Ch 6 Financial accounting and the natural environment: the case of climate change , pp 106-120

Elena Carrión, Carlos Larrinaga and Antonio Mateo

Ch 7 Sustainability reporting regulation: current situation and future developments , pp 121-137

Soledad Moya

Ch 8 EFRAG roadmap for new developments in ERS reporting , pp 138-155

Luz Parrondo

Ch 9 Materiality in sustainability and integrated reporting contexts: an application of logics , pp 156-170

Dannielle Cerbone and Warren Maroun

Ch 10 Outlining commitment and resistance to dominant accounting paradigms , pp 172-184

Wayne van Zijl and Warren Maroun

Ch 11 Value-relevance of intangibles - a structured literature review , pp 185-205

Olga Grzybek and Elena-Mirela Nichita

Ch 12 The use of non-financial information in financial reporting , pp 214-232

Jordi Martí Pidelaserra

Ch 13 The role of the public interest in shaping corporate reporting: challenges for accounting research , pp 233-250

Begoña Giner and Araceli Mora

Ch 14 The importance of corporate governance information and disclosure for investors , pp 251-263

Raffaele Manini

Ch 15 Typology and classification of crypto-assets based on the MiCA regulatory framework: contributions and limitations , pp 264-282

Luz Parrondo

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