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Outputs (779)

Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic (2024)
Journal Article
Dos Santos, T. A., & Lopes, I. F. (in press). Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic. Abacus: A Journal of Accounting, Finance and Business Studies,

The COVID-19 crisis has troubled the world. In the Brazilian context, many people struggled financially to survive a period of social isolation. Therefore, in the surge of the pandemic, making a decision or forming an opinion about government decisio... Read More about Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic.

Encountering accounting in society (2024)
Book Chapter
Vollmer, H., Bigoni, M., Brackley, J., Closs-Davies, S., Cuckston, T., Denedo, M., …van Helden, J. (2024). Encountering accounting in society. In H. Vollmer (Ed.), Handbook of Accounting in Society. Edward Elgar Publishing

Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives (2024)
Journal Article
Ghafran, C., & Yasmin, S. (2024). Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives. Journal of Business Ethics, https://doi.org/10.1007/s10551-024-05665-4

This study examines the participation strategies of an environmental non-governmental organization (NGO) in community-based conservation (CBC) initiatives in the developing country context of Pakistan. We use local Pakistani concepts and terms to int... Read More about Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives.

Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective (2024)
Journal Article
He, G., & Li, A. Z. (2024). Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective. International Review of Financial Analysis, 94, Article 103289. https://doi.org/10.1016/j.irfa.2024.103289

We examine whether and how media coverage of firms’ environment, social, and governance (ESG) incidents is associated with analyst coverage and forecasts. We propound that the risks of firms could either increase or decrease as a result of media-cove... Read More about Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective.

Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus (2024)
Journal Article
Millar, J., & Slack, R. (2024). Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus. Sustainability Accounting, Management and Policy Journal, https://doi.org/10.1108/SAMPJ-03-2023-0128

Purpose This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financ... Read More about Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus.

Beyond the Bottom Line: Exploring the Role of Governance Mechanisms in Promoting Corporate Tax Responsibility (2024)
Journal Article
Anwar, W., Hasan, A., & Nakpodia, F. (2024). Beyond the Bottom Line: Exploring the Role of Governance Mechanisms in Promoting Corporate Tax Responsibility. Corporate Governance, https://doi.org/10.1108/CG-09-2023-0392

Purpose Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoti... Read More about Beyond the Bottom Line: Exploring the Role of Governance Mechanisms in Promoting Corporate Tax Responsibility.

Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts (2024)
Journal Article
Ferry, L., Midgley, H., & Haslam, J. (2024). Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts. Critical Perspectives On Accounting, 99, Article 102738. https://doi.org/10.1016/j.cpa.2024.102738

Democracy is a contestable concept. Variants have been mobilised/appraised in critical discourse. Concurrently, in efforts to operationalise democracy, accountability is demanded, and thus accounting, relying on a notion of trust. Advocating more stu... Read More about Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts.

How to make long-term investments in a stock market? A generic strategy for investors (2024)
Journal Article
He, G., Li, Z., & Shen, D. (2024). How to make long-term investments in a stock market? A generic strategy for investors. Review of Pacific Basin Financial Markets and Policies, 27(1), Article 2450002. https://doi.org/10.1142/S0219091524500024

Against the backdrop of increasingly fierce industrial competition nowadays, firms tend to have substantive business risk and/or information risk, increasing the estimation risk and limit of arbitrage for investors in their short-term investments in... Read More about How to make long-term investments in a stock market? A generic strategy for investors.