Research handbook on financial accounting / edited by Luz Parrondo (UPF Barcelona School of Management, Spain) and Oriol Amat (Universitat Pompeu Fabra, Spain).

Format:

Book

Contributor:

Parrondo, Luz, editor.

Amat, Oriol, editor.

Edward Elgar Publishing, publisher.

Series:

Research handbooks in accounting

Research handbooks on accounting

Language:

English

Subjects (All):

Accounting--Research.

Accounting.

Business enterprises--Finance.

Business enterprises.

Genre:

Electronic books.

Physical Description:

1 online resource (304 pages)

Edition:

First edition.

Place of Publication:

Northampton : Edward Elgar Publishing, 2024.

Summary:

"Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate. This Research Handbook covers a broad selection of topics ranging from globalization to sustainable accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores significant current issues within the field of financial accounting, painting a fully up-to-date picture of the most recent accountancy trends. It details the intricacies of company and stakeholder interactions, and presents a growing need for changing accounting standards as businesses expand internationally. Academics of such disciplines as finance, accountancy, economics and business administration will find this book to be of huge benefit. Due to its professional applicability, this Research Handbook will additionally be ideal for those working in the fields of accountancy, auditing and financial analysis"-- Provided by publisher.

Contents:

Contents: Introduction to the research handbook on financial accounting / Luz Parrondo and Oriol Amat

Part I: Globalization and accounting convergence

1. The benefits and detriments of global accounting convergence / Madeline Trimble and Xiaoxiao Song

Part II: Earnings management, accrual manipulation, fraud, and social responsibility

2. Corporate social responsibility reporting and accounting / Seraina C. Anagnostopoulou

3. The impact of earnings management and the economic cycle on stress test results / Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano

4. Non-gaap financial reporting: An ethical analysis / Steven M. Mintz, William F. Miller and Tara J. Shawver

5. Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables / Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat

Part III: Sustainable accounting

6. Financial accounting and the natural environment: The case of climate change / Elena Carrión, Carlos Larrinaga and Antonio Mateo

7. Sustainability reporting regulation: Current situation and future developments / Soledad Moya

8. Efrag roadmap for new developments in ers reporting / Luz Parrondo

9. Materiality in sustainability and integrated reporting contexts: An application of logics / Dannielle Cerbone and Warren Maroun

Part IV: Fair value and intangibles in accounting

10. Outlining commitment and resistance to dominant accounting paradigms / Wayne van Zijl and Warren Maroun

11. Value-relevance of intangibles - a structured literature review / Olga Grzybek and Elena-Mirela Nichita

Part V: New trends in financial accounting

12. The use of non-financial information in financial reporting / Jordi Martí Pidelaserra

13. The role of the public interest in shaping corporate reporting: Challenges for accounting research / Begoña Giner and Araceli Mora

14. The importance of corporate governance information and disclosure for investors / Raffaele Manini

15. Typology and classification of crypto-assets based on the mica regulatory framework: Contributions and limitations / Luz Parrondo

Index.

Notes:

Includes bibliographical references and index.

ISBN:

9781803920597 (e-book)

Access Restriction:

Restricted for use by site license.