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This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.

This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.

This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.

This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.

This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.

To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.

The authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the recent regulatory changes following the implementation of Chinese Basel III on such behavior.

The authors use a unique set of hand-collected data on bank capital combined with financial data downloaded from the China Stock Market and Accounting Research (CSMAR) database. Multivariate regression models are used to test our hypotheses.

The authors find that while there is no evidence to suggest capital management practice before the Chinese Basel III, the implementation of the new regulations induced listed banks to manage tier-1 capital via LLPs. The authors also find strong support that Chinese banks engage in income smoothing via LLPs management, and there is no change in such tendency following the issuance of Chinese Basel III. Lastly, the authors do not find support for the signaling behavior by Chinese banks using LLPs.

The authors’ evidence suggests that elevated tier-1 capital and provisioning requirements may induce capital management by banks, which indicates a potential unintended effect brought forth by the new Basel regulations.

To the best of authors’ knowledge, this study is the first to examine Chinese banks' behavior relating to LLPs in terms of capital management, income smoothing and signaling. In particular, the authors use a sample containing a large number of Chinese commercial banks – previously a major data issue in other studies.

The purpose of this study is to investigate the relationship between being an inclusive city and branding oneself as such, as more cities adopt the inclusive city concept as part of their brand identity.

This paper builds theory by introducing a typology that categorizes cities based on their level of inclusion and degree of branding, supplemented by an analysis of the branding practices and identities. Integrating the literature on inclusive city and city branding, with a specific focus on the inherent conflict between their sharing and competing attributes, this research postulates that a city may choose to engage in being inclusive and branding itself as such in various ways depending on its dominant motivations of altruism or entrepreneurialism.

Four distinct types of inclusive city branding are identified: inclusion ambassadors (high inclusion and high branding); innate champions (high inclusion and low branding); façade marketers (low inclusion and high branding); and silent segregators (low inclusion and low branding). Furthermore, it underscores that inclusive city branding is shaped by the interplay of entrepreneurialism and altruism, not just a city’s inclusion. Different branding practices, such as media-generated images, narratives and events, are emphasized when entrepreneurialism is the primary motivation, whereas iconic architecture buildings, flagship projects and long-term policies are more associated with altruism.

This study develops a typology to unravel the paradoxical aspects of inclusive city branding. Examining the intersection of city branding motivations and practices enriches existing literature. Moreover, its findings offer valuable insights for cities grappling with the implementation of contentious inclusive branding strategies, thereby bridging theory with practical applications.