Search Results - "Villiers, Charl"

Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data by Villiers, Charl, Jia, Jing, Li, Zhongtian

“…Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR) database often used by practitioners and researchers. This review offers a…”
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Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation by Endrikat, Jan, de Villiers, Charl, Guenther, Thomas W., Guenther, Edeltraud M.

“…Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of…”
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Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages by Bui, Binh, Villiers, Charl

“…Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilising an institutional…”
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Integrated reporting: background, measurement issues, approaches and an agenda for future research by Villiers, Charl, Venter, Elmar R., Hsiao, Pei‐Chi Kelly

“…We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated…”
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The Influence of Integrated Reporting on Business Model and Strategy Disclosures by Sukhari, Aneetha, Villiers, Charl

“…Business model (BM) and strategy disclosures could provide investors with relevant information. This study offers a platform for future research on BM and…”
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Determinants, mechanisms and consequences of corporate governance reporting: a research framework by de Villiers, Charl, Dimes, Ruth

“…Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance…”
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Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects by de Villiers, Charl, Ma, Diandian, Marques, Ana

“…We examine the relations between corporate social responsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and…”
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How management control systems can enable, constrain, and embed integrated reporting by Bezuidenhout, Stefan, Villiers, Charl, Dimes, Ruth

“…This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse…”
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The institutionalisation of corporate social responsibility reporting by de Villiers, Charl, Alexander, Deborah

“…This study examines corporate social responsibility reporting (CSRR) structures through a comparison of the disclosures in two countries with different social…”
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Where firms choose to disclose voluntary environmental information by Villiers, Charl de, van Staden, Chris J.

“…Corporate environmental performance is of increasing importance to investors, public policy makers and the general public. Firms disclose environmental…”
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Qualitative accounting research: dispelling myths and developing a new research agenda by Villiers, Charl, Dumay, John, Maroun, Warren

“…This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and…”
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A review and synthesis of contemporary sustainability accounting research and the development of a research agenda by Hsiao, Pei‐Chi Kelly, Villiers, Charl, Horner, Claire, Oosthuizen, Hein

“…The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals…”
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Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure by de Villiers, Charl, Marques, Ana

“…We study the different levels of corporate social responsibility (CSR) disclosures of the largest European firms. We find that firms are more predisposed to…”
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The Association Between Dividends and Accruals Quality by Rampershad, Aveen, Villiers, Charl

“…This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with…”
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Integrated Reporting: Insights, gaps and an agenda for future research by de Villiers, Charl, Rinaldi, Leonardo, Unerman, Jeffrey

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Evaluating the integrated reporting journey: insights, gaps and agendas for future research by Rinaldi, Leonardo, Unerman, Jeffrey, de Villiers, Charl

“…Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea…”
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Is a client's corporate social responsibility performance a source of audit complexity? by Garcia, Joy, Villiers, Charl, Li, Lina (Zixuan)

“…This study examines whether corporate social responsibility (CSR) performance impacts financial audit fees of U.S. listed firms from 2000 to 2016. We use the…”
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A review of accounting research in Australasia by Villiers, Charl, Hsiao, Pei‐Chi Kelly

“…This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance;…”
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Construction of research articles in the leading interdisciplinary accounting journals by de Villiers, Charl, Dumay, John

“…Purpose - The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals…”
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Corporate social responsibility and earnings management of South African companies by De Klerk, Marna, Jordaan, Lauren A., De Villiers, Charl J.

“…Background: Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies…”
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