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EAA ARC International PhD Visit Scheme – An experience

My name is Giannis Lessis, and I am a Ph.D. student at the Athens University of Economics and Business (AUEB). During the Autumn semester of 2022/2023, I was a research visitor at Lancaster University (LUMS) supported by EAA ARC Ph.D. International Visit Scheme. The experience was outstanding, and I highly recommend whoever else is interested in pursuing it. The benefits of the Ph.D. visit are numerous and on multiple levels. First, I developed my Ph.D.…
ARC Commitee
ARC Commitee
2 min read
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142

14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain)

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain). For further details, visit the conference website: https://www.upo.es/congresos/csear-spain2023  
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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218

Big Data: game changer for business processes and management accounting

Recent study uses experimental and textual analyses to understand how managers use big data, e.g., social media, relative to traditional data in their budgeting procedures. In a period of substantial technological change, big data is a game changer for multiple business processes, including management accounting.   Big data and downwards forecasts A recent study from the University of St.Gallen, Monash University, Laval University and the University of Melbourne asked: Do managers utilise information collected via…
ARC Commitee
ARC Commitee
2 min read
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157

Can Corporate ESG Reports Tackle ESG Ratings Confusion?

Investors are increasingly incorporating assessments of companies’ performance on environmental, social, and governance (ESG) dimensions in their portfolio decisions. The global assets under management of the signatories of the United Nations Principles for Responsible Investment (PRI) has grown from about US$20 trillion in 2010 to about US$121 trillion in 2021.[1] Similar to traditional investors’ reliance on sell-side analysts and credit rating agencies as information intermediaries, socially responsible investors rely on ESG rating agencies as information…
ARC Commitee
ARC Commitee
6 min read
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202

Epitaph to Prof. Lúcia Lima Rodrigues

We regret to inform that Professor Lúcia Lima Rodrigues passed away last Monday, October 3rd. Professor Lúcia Rodrigues was widely known to the academic community and an outstanding contributor. She held multiple roles in the European Accounting Association (EAA), including member of the Management Committee (2009-2012), member of the EAA Board (2009-2015), Book Review Editor, and a member of the Scientific Committee of multiple EAA Congresses. Besides these roles, Professor Lúcia Rodrigues was the Vice-President…
BAHA DIYAROV
BAHA DIYAROV
2 min read
1
671

Time is (Not) Money: Incentive Effects of Granting Leisure Time

Employees spend a considerable amount of their working time enjoying on-the-job leisure. This on-the-job leisure time costs companies billions of dollars due to the reduction in effective working time. The most significant portion of this on-the-job leisure time is the private consumption of the internet during work time, despite companies employing costly monitoring software against it.  While this demonstrates a management control problem, it can also function as a novel domain for bonuses. Considering the…
ARC Commitee
ARC Commitee
3 min read
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795

EAA SRC “: In Conversation with the Harvard Business School Impact-Weighted Accounts Project”

Katie Panella, Project Manager, Impact-Weighted Accounts at Harvard Business School Dr. Ethan Rouen, Assistant Professor of Business Administration, HBS Dr. Elizabeth Demers, Professor of Accounting, University of Waterloo The mission of the Impact-Weighted Accounts Project is to drive the creation of financial accounts that reflect a company’s financial, social, and environmental performance. Their ambition is to create accounting statements that transparently capture external impacts in a way that drives investor and managerial decision making. The…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
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293

Mind the Gap: Do country-level characteristics really matter to segmental reporting?

A blog by Dr.&nbsp; Akrum Helfaya, Keele University Business School, and Dr. Ahmed Aboud, University of Portsmouth Business School &nbsp; The principal objective of a country&rsquo;s economy is to maximize the economic and social welfare of its people through an efficient allocation of limited resources (Baldini et al., 2016). In emerging economies, for instance, chartered by insufficient resources, capital is the scarcest and most important productive source. Meanwhile, shareholders and investors aim to maximize their…
Akrum Helfaya
Akrum Helfaya
7 min read
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453

Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?

Since the 2007&ndash;2008 global financial crisis, governments, financial sector experts, and academics have emphasized the role of financial literacy in supporting inclusive and sustainable growth as well as the relationship between financial education and broader financial, economic, and social outcomes (OECD, 2018). Although financial literacy attracts global interest, not much empirical evidence exists to support its perceived role beyond the documented individual or household changes in financial behaviors, such as savings, equity investments, and borrowing.…
jjin
jjin
2 min read
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515

Register to attend the 2021 EAR Annual Conference

European Accounting Review 2021 Annual Conference 18-19 November, 2021 Virtual EAR Conference The 2021&nbsp;European Accounting Review&nbsp;Annual Conference will be held online. This is justified due to the extended uncertainty during the fall of 2021 surrounding the development of the COVID situation, as well as due to limitations in travelling across Europe. The Conference is organized by&nbsp;EAR&nbsp;with hosting and support by the European Accounting Association. Registration Attendance is open to all members of the European Accounting…
ARC Commitee
ARC Commitee
< 1 min read
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