Search Results - "Journal of international financial management & accounting"

Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension by Pizzi, Simone, Del Baldo, Mara, Caputo, Fabio, Venturelli, Andrea

“…The Directive 2014/95/EU represents one of the main innovations introduced by the European Commission to encourage large companies to disclose their…”
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Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐Score Model by Altman, Edward I., Iwanicz‐Drozdowska, Małgorzata, Laitinen, Erkki K., Suvas, Arto

“…This paper assesses the classification performance of the Z‐Score model in predicting bankruptcy and other types of firm distress, with the goal of examining…”
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Spillover analysis across FinTech, ESG, and renewable energy indices before and during the Russia–Ukraine war: International evidence by El Khoury, Rim, Nasrallah, Nohade, Hussainey, Khaled, Assaf, Rima

“…This study is epicentral to analyze the impact of the Russia–Ukraine war on the financial markets, specifically focusing on the connectedness and spillover…”
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Are firms motivated to greenwash by financial constraints? Evidence from global firms' data by Zhang, Dongyang

“…Corporate social responsibility is the balance between a firm's economic outcomes and environmental protection. However, investors face increasing difficulties…”
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How do the ownership structure and board of directors' features impact earnings management? The Spanish case by Saona, Paolo, Muro, Laura, Alvarado, María

“…This paper examines how the ownership structure and board of directors' features determine the managerial opportunistic behavior exemplified in the management…”
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What matters in disclosures of key audit matters: Evidence from Europe by Pinto, Inês, Morais, Ana Isabel

“…New regulation in the European Union has introduced the mandatory disclosure of key audit matters (KAMs) to audit reports. The EU has identified KAMs as…”
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How does the financial market influence firms' Green innovation? The role of equity analysts by Fiorillo, Paolo, Meles, Antonio, Mustilli, Mario, Salerno, Dario

“…This paper investigates how equity analysts influence firms' green innovation across different financial markets. Using a unique data set consisting of more…”
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The International Integrated Reporting Framework: Key Issues and Future Research Opportunities by Cheng, Mandy, Green, Wendy, Conradie, Pieter, Konishi, Noriyuki, Romi, Andrea

“…This paper has three main aims. First, the paper introduces the concept of integrated reporting ( ) as described by the International Integrated Reporting…”
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Be good to be wise: Environmental, Social, and Governance awareness as a potential credit risk mitigation factor by Brogi, Marina, Lagasio, Valentina, Porretta, Pasqualina

“…Integrating Environmental, Social, and Governance (ESG) factors into credit risk assessment is the new frontier for credit risk management as regulators and…”
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Credit spreads in the European green bond market: A daily analysis of the COVID‐19 pandemic impact by Cicchiello, Antonella Francesca, Cotugno, Matteo, Monferrà, Stefano, Perdichizzi, Salvatore

“…Financial crises and economic downturns provide a unique opportunity to investigate the behavior of investors and financial instruments and shed light in the…”
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Extended external reporting assurance: Current practices and challenges by Krasodomska, Joanna, Simnett, Roger, Street, Donna L.

“…This paper summarizes the UNCTAD ISAR WBCSD Webinar—Assurance on Sustainability Reports: Current Practices and Challenges, which explored views and practices…”
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Does SDG disclosure reflect corporate underlying sustainability performance? Evidence from UN Global Compact participants by Nicolo', Giuseppe, Zampone, Giovanni, De Iorio, Serena, Sannino, Giuseppe

“…The 2030 United Nations (UN) Agenda for Sustainable Development has posed unprecedented challenges to businesses to integrate Sustainable Development Goals…”
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Industries' heterogeneous reactions during the COVID‐19 outbreak: Evidence from Chinese stock markets by Liu, Zhifeng, Dai, Peng‐Fei, Huynh, Toan L. D., Zhang, Tingting, Zhang, Guoqing

“…This study examines the heterogeneous effects of the COVID‐19 outbreak on stock prices in China. We confirm what is already known, that the pandemic has had a…”
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The combined effects of innovation and corporate social responsibility on firm financial risk by Liu, Bai, Ju, Tao, Gao, Simon S.S.

“…Prior literature has largely dealt with the effect of either corporate social responsibility (CSR) or innovation on firm financial risk. No earlier research…”
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Research on extended external reporting assurance: Trends, themes, and opportunities by Venter, Elmar R., van Eck, Lanise

“…The assurance of non‐financial information (NFI) included in extended external reports (EERs) is a global activity that has far‐reaching consequences for…”
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The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union by Cimini, Riccardo

“…This paper investigates the ability of female presence to affect value relevance. Focusing on a sample of 487 entities listed in 18 European countries over the…”
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Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report by Luo, Le, Lan, Yi-Chen, Tang, Qingliang

“…We investigate how the Global 500 companies respond to the challenge of climate change with regard to their carbon disclosure strategies. This paper is…”
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Environmental violations, refinancing risk, and the corporate bond cost in China by Ma, Rufei, Ji, Qiang, Zhai, Pengxiang, Yang, Ruibo

“…This paper examines the relationship between environmental violations and the cost of corporate bonds, and further analyzes whether refinancing constraints,…”
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Does audit report information improve financial distress prediction over Altman's traditional Z‐Score model? by Muñoz‐Izquierdo, Nora, Laitinen, Erkki K., Camacho‐Miñano, María‐del‐Mar, Pascual‐Ezama, David

“…We analyze empirically the usefulness of combining accounting and auditing data in order to predict corporate financial distress. Concretely, we examine…”
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The effects of carbon emissions trading on profitability and value: Evidence from Korean listed firms by Park, Hyejin, Khue, Pham Minh, Lee, Jiyoon

“…We examine the effects of environmental regulations on the profitability and value of Korean listed firms, exploiting the first phase of the Korean Emissions…”
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