Recognition of environmental-related financial risks and opportunities in accounting and financial reporting for SMEs: The interplay between accounting conservatism and accountants’ personal values

Louise Gorman, Sophie Giordano-Spring () and Benjmin Lynch
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Louise Gorman: Trinity College Dublin
Sophie Giordano-Spring: MRM-CS - Montpellier Research in Management - Comptabilités et Société - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, MRM-MPR - Management et Pratiques Responsables - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Benjmin Lynch: Trinity College Dublin

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Date: 2025-07-07
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Published in The BAFA FRBC Annual Conference, Athens University of Economics and Business, Greece, Jul 2025, Athens, Greece

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