Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Tesfaye Taddese Lemma"'
Publikováno v:
Meditari Accountancy Research. 31:400-416
Purpose This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management (NPM) era by drawing on a Foucauldian conceptual lens to chart
Autor:
Tesfaye Taddese Lemma, Ayalew Lulseged, Mthokozisi Mlilo, Martin Freedman, Mehrzad Azmi Shabestari
Publikováno v:
International Journal of Accounting & Information Management. 28:667-683
Purpose This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa, an emerging player in the climate policy debate. Design/method
Publikováno v:
Business Strategy and the Environment. 29:2130-2143
The study examines whether corporate carbon risk exposure is associated with financial reporting quality and whether voluntary carbon disclosure mediates the relationship. We analyze data drawn from firms traded on the Johannesburg Stock Exchange (JS
Publikováno v:
International Journal of Accounting & Information Management. 28:517-534
Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms. This study aims
Publikováno v:
Accounting Research Journal. 33:57-74
Purpose This study aims to examine the impact of political stability and political rights on firm-level earnings (both accrual-based and real) management. Design/methodology/approach The authors develop models that link political stability, political
Publikováno v:
Asian Review of Accounting. 27:425-443
Purpose The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a firm’s decision to provide integrated reports is associated
Publikováno v:
The British Accounting Review. 51:170-192
The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory framework, the paper uses a s
Publikováno v:
Business Strategy and the Environment. 28:111-126
The study examines the interplay among corporate carbon risk, voluntary disclosure, and cost of capital within the context of South Africa, a “rising power” in the climate policy debate. We develop a system of simultaneous equations models and an
Publikováno v:
Journal of Business Research. 90:151-163
We examine the impact of institutional ownership and product market competition on earnings management (both accrual-based and real) using data from non-financial firms in 41 countries around the world for the period 1995–2016. Overall all, we docu
Publikováno v:
Journal of Cleaner Production. 313:127833
The study examines whether the media's attention to a firm shapes its commitment to climate change, and if there is a systematic inter-industry variation in the association between the two variables. Analyzing data drawn from S&P 1500 companies, for