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Update from the EAA Stakeholder Reporting Committee – Response to Exposure Draft ESRS 1 General principles Exposure Draft ESRS 2 General, strategy, governance and materiality assessment disclosure requirements.

Posted by Peter Kajüter, on behalf of the EAA Stakeholder Reporting Committee On 29 April 2022, EFRAG launched a public consultation on 13 Draft EU Sustainability Reporting Standards (ESRS), with a deadline of 8 August 2022. This followed the Corporate Sustainability Reporting Directive (CSRD) proposal, and the letter from Commissioner McGuinness requiring EFRAG to provide Technical Advice to the European Commission in the form of fully prepared draft standards and/or draft amendments to ESRS. These EDs…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
2 min read
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Comment Letter for Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 and S2

July 27, 2022 To: International Sustainability Standards Board, IFRS Foundation From: Professor Charles H. Cho Dr. Blerita Korca Professor Joanna Krasodomska Professor Ian Thomson Professor Gunnar Rimmel Re: Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures Dear members of the International Sustainability Standards Board, We are a group of Professors of Accounting who have been researching in the field of sustainability accounting…
CHARLES CHO
CHARLES CHO
17 min read
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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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Who cites us? Decomposing accounting impact factors

by Jochen Pierk (Erasmus University Rotterdam) Once a year, typically end of June, Clarivate publishes the new journal impact factors. Despite some well-known shortcomings of such metrics (which I am not going to discuss in detail[1]), journal editors typically highlight the new impact factors on their websites and even advertise them on social media (when they increase). So what exactly are impact factors? Impact factors measure the number of citations in the current year of…
JOCHEN PIERK
JOCHEN PIERK
8 min read
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Call for Nominations – Editor of European Accounting Review

The term of the Editor of European Accounting Review, Beatriz Garcia Osma, runs through December 2023. It is the intent of the EAA Publications Committee to have the next Editor appointed by the end of 2022 to allow sufficient time for the transition. The new Editor will start accepting submissions to European Accounting Review as of 1 January 2024. The term of office as editor is four years. The new Editor is expected to guarantee the top quality…
BAHA DIYAROV
BAHA DIYAROV
3 min read
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775

Management controls as creative resources in the co-creation of new products

How do Management Controls (MCs) mediate and stimulate creative co-creation processes like new product development (NPD)?   We address this question in our paper entitled “The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity” which has recently been published in European Accounting Review.   Drawing on a field study of a German manufacturer undergoing a tremendous restructuring of its NPD process and adopting a knowledge codification perspective, we demonstrate…
ARC Commitee
ARC Commitee
2 min read
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636

How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

  In many countries, the recent crises like the COVID-19 pandemic or the war in the Ukraine also led to an increase in the level of insolvency risk. In such a situation, regulators and policymakers are most concerned about the build-up of non-performing loans (NPLs) and the resilience of bank balance sheets – many historical examples show that excessive levels of NPLs can seriously endanger financial stability (e.g., in Japan, Italy, Mexico, or Asia). Our…
ARC Commitee
ARC Commitee
4 min read
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562

Corporate Capers, Group Accounting Reforms

Graeme Dean, Professor Emeritus, University of Sydney Business School This is the third blog entry discussing the ideas of Professor Ray Chambers and other members of the University of Sydney’s School of Accounting (see earlier blogs by Graeme Dean: 28 January 2019, Accounting Thought and Practice Reforms: Ray Chambers’ Odyssey – with over 36,600 downloads and 29 March 2021, ‘Accounting Theory and Standard-Setting – Antecedents of Fair Value Accounting?’ – with over 5,500 downloads). “Corporate…
Graeme Dean
Graeme Dean
9 min read
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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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A counter account of the EAA Congress Gala Dinner’s keynote

“Our house is on fire”. Three years have passed since these famous Greta Thunberg&#8217;s words at the World Economic Forum and at the European Parliament. Countless global strikes, manifestations and discussions have taken place since then. We are also witnessing a growing interest in social and environmental reporting/disclosure, including from regulators and policymakers. However, we are still celebrating oil companies, their activities, and their investment strategies. The recent keynote at the 2022 EAA Congress gala…
Alessandro Ghio
Alessandro Ghio
3 min read
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