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ICAS open call for research on Materiality – Financial Statements and Beyond

ICAS issued, on 5 November, an open call for research on Materiality – Financial Statements and Beyond.   Materiality has become a much more complex issue with new definitions and categories emerging; for example, double materiality and nested materiality, to name a few. There is currently some debate within the European Union (EU) and the International Financial Reporting Standards (IFRS) Foundation around whether the single materiality concept, which considers the impact on an organisation, or…
ARC Commitee
ARC Commitee
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Academic empathy dialogue – Sustainability Reporting

The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Sustainability Reporting”. The AED will host Jan Bebbington (Lancaster University) and Hans Christensen (Chicago Booth), mediated by Robin Roberts (University of Central Florida) on January 12 at 5.00pm CET. To watch the recording, click here. Two primary forces are accelerating ESG disclosure by companies and investors.  These forces are (1) coalescing concerns about a variety of environmental and social problems (such as, climate change, human rights, nature…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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Do Foreign Cash Holdings Generate Uncertainty for Analysts?

The past two decades have witnessed an important rise in cash holdings by multinational corporations (MNC), with a significant proportion of such cash held by foreign subsidiaries and deemed to be in excess of what is needed by the firms to pursue their operations. A key concerned raised by legislators and the investment community is that MNCs do not disclose sufficient information on how much cash is held by foreign subsidiaries. According to a study…
MICHELE FABRIZI
MICHELE FABRIZI
4 min read
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A Problem in the Call for Applications of the 2022 Bergen EAA Doctoral Colloquium: and a solution

In April 2021 the composition of the Faculty for the 2021 EAA Virtual Doctoral Colloquium drew criticism, see the ARC Blog, May 8, 2021 and the EAA Newsletter, June 8, 2021, from parts of the EAA membership. The critics maintained that the composition of the 2021 DC Faculty members &#8216;[signalled] &#8230; a lack of openness for qualitative, organizational and sociological accounting research&#8217;, compared to the composition of the DC Faculty in prior years. This critique…
WILLEM BUIJINK
WILLEM BUIJINK
4 min read
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IMA Award opportunities for academics

For Academics &nbsp; Carl Menconi Ethics Case Competition – Open to academics, practitioners, and teams, this competition strives to develop teaching cases in the area of business ethics. Besides a useful tool for students studying ethics, the winning case will be featured in Strategic Finance and will be recognized at IMA’s Annual Conference &amp; Expo 2022. Winners will also receive free Conference registration and a $500 cash prize. Deadline: January 26, 2022 &nbsp; IMA Incubator…
BAHA DIYAROV
BAHA DIYAROV
2 min read
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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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EAA junior network – “Meet the Editors”

Dear EAA members, EAA is pleased to announce the new series of “Meet the Editors” events. For the healthy future of our accounting academe, it is essential that PhD students and junior faculty learn how to navigate the increasingly high expectations set on the quality of research work. This series of events will provide early career scholars with an opportunity to learn and discuss how to successfully manage the competitive process of paper publication. The…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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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
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Are Foreign Donors Good Monitors?

Economic and accounting literature has long found that foreign investments provide a multitude of benefits to local stock markets and economies. Foreign inflows to for-profit firms are found to harvest not only capital but also managerial and marketing skills in addition to business connections and human resource development. For-profit foreign institutional investors have also been documented as improving firm performance, corporate governance, firm value, and corporate transparency. For example, prior research has shown that for-profit…
erharris
erharris
7 min read
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Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies

In the European Union countries, the non-financial disclosure (NFD) of large entities is mandated by law. Specifically, the Directive 2014/95/EU (known as the NFRD) requires large firms to report information covering aspects such as environmental, social, and employee-related matters, respect for human rights, and anti-corruption and bribery concerns. In addition to requiring companies to report information on certain aspects, the NFRD aimed at enhancing disclosure quality.&nbsp;Did this regulation serve its purpose?&nbsp;Mandatory disclosure is assumed to…
Blerita Korca
Blerita Korca
2 min read
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