Meditari Accountancy Research: Volume 32 Issue 6

Bioaccounting measurement of environmental assets: beyond environmental accounting

Angelica Farfan-Lievano, Olga Ines Ceballos, Eutimio Mejia Soto

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a…

Sustainability accounting reporting: issues for the automobile industry

Juan Carlos García-Piña Rosete, Rafael Hernandez Barros

The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed…

Unveiling the antecedents and the outcome of materiality disclosure: insights from sustainability reporting of Malaysian public listed companies

Sie-Bing Ngu, Azlan Amran

The materiality principle is one of the top trends in sustainability reporting globally. Stakeholders have focused on the principle of materiality because of its vital importance…

The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions

Hrishikesh Desai, Michael Davern

This paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their…

What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure

Nourhene Ben Youssef, Paulina Arroyo Pardo

The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how…

Implementing the multiple capitals model in integrated reporting: insight from a case study

Alberto Incollingo, Serena Santis, Michela Bianchi

This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.

Social and environmental reporting in China: an examination of local political and economic influences

Wei Qian, Carol Tilt, Ping Zhu

This paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the…

Tax avoidance, overinvestment, financial reporting quality. Evidence from Italian private firms

Riccardo Macchioni, Clelia Fiondella, Martina Prisco

This study aims to examine whether tax avoidance is associated with overinvestment and the moderating role of financial reporting quality on such association in Italian private…

Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis

Mai Nguyen, Alia Alshamari, Debbie Wills

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management…

Company reputation and dividend payout

Muhammad Nurul Houqe, Michael Michael, Muhammad Jahangir Ali, Dewan Rahman

The purpose of this paper is to examine the association between company reputation and dividend policy.

Effect of corporate governance and enforcement on fair value accounting in Brazil

Fernando Galdi, André De Moura, Felipe Damasceno, Alexandre Andrade

This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased…

Nexus among cloud-based accounting, employee job performance, employee digital skills and operational performance: a mediating–moderating model

Dao Truc Thi Vo, Malik Abu Afifa, Duong Van Bui, Hien Vo Van, Nha Nguyen

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an…

Discerning the state of the art in Italy of voluntary disclosure on biodiversity and endemic species

Silvia Solimene, Daniela Coluccia, Stefano Fontana, Carmela Gulluscio, Alessandro Bernardo, Garry D. Carnegie

This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced…

Knowledge equity as social justice in academic publishing and why it matters for accounting research

Jane Andrew, Max Baker, Christine Cooper, Yves Gendron

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge…