Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Lyndie Bayne"'
Publikováno v:
China Journal of Accounting Research, Vol 17, Iss 2, Pp 100353- (2024)
We examine stakeholders’ comment letters regarding the Hong Kong Exchange’s (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and wheth
Externí odkaz:
https://doaj.org/article/73822d56a88a4dad8123eb1fc4120395
Publikováno v:
Accounting & Finance. 62:3875-3911
Publikováno v:
Journal of Applied Accounting Research.
PurposeThe authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.Design/methodology/approachThe authors analyse both Bloomberg ESG scores and a disclosure index score, man
The use of case studies in developing students’ understanding of the concept ‘material misstatement’
Publikováno v:
Accounting & Finance. 62:1307-1338
Publikováno v:
Journal of Business & Industrial Marketing. 36:1832-1845
PurposeThe purpose of this study is to develop an understanding of how change in environmental practices occurs in business networks. The study examines what types of network change processes occur in bringing about environmental change. Further, the
Autor:
Lyndie Bayne, Marvin Wee
Publikováno v:
Accounting Research Journal. 32:7-19
Purpose The purpose of this paper is to provide preliminary evidence on current practices in non-financial key performance indicator (KPI) reporting in annual reports by listed Australian companies to inform Australian legislators and accounting stan
Publikováno v:
Accounting, Auditing & Accountability Journal. 32:632-657
Purpose The purpose of this paper is twofold: first, the use of power in a business network context is investigated, in relation to companies’ environmental reporting and practice choices. Second, the environmental reporting-practice portrayal gap
Publikováno v:
Industrial Marketing Management. 67:134-147
There are currently limits in our understanding of strategic network performance due to the complexity of the underlying processes involved. Improving our understanding of performance is critical if we are to improve network functioning, an important
Autor:
Lyndie Bayne
Publikováno v:
Journal of Business-to-Business Marketing. 21:209-212
This book presents the theory and application of a model from a particular complexity approach, namely the cybernetics approach, to the issue of sustainability. The model presented is the viable sy...
Publikováno v:
South African Journal of Accounting Research. 23:1-30
Share repurchases (share buy-backs) have become an increasing global phenomenon, with South Africa (SA) following the international trends since 1999. While there has been a significant amount of international research concerning share repurchases, t