Description
Book SynopsisThrough careful classification of the opportunities and challenges facing current financial regulatory bodies, the
Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.
This Research Handbook covers a broad selection of topics ranging from globalization to sustainable accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores significant current issues within the field of financial accounting, painting a fully up-to-date picture of the most recent accountancy trends. It details the intricacies of company and stakeholder interactions, and presents a growing need for changing accounting standards as businesses expand internationally.
Academics of such disciplines as finance, accountancy, economics, and business administration will find this book to be of huge benefit. Due to its professional applicability, this Research Handbook will additionally be ideal for those working in the fields of accountancy, auditing, and financial analysis.
Trade Review‘The business world is fast changing but accounting is perennially slow to catch up, always lagging seriously behind developments. This collection of important articles on key issues, such as accounting manipulations, intangibles, nonfinancial information, and corporate governance goes a long way in closing the gap between business reality and accounting. It is an important resource for CFOs, accountants, investors, and business students.’ -- Baruch I. Lev, Philip Bardes Professor Emeritus of Accounting and Finance, NYU, US
Table of ContentsContents: Introduction to the Research Handbook on Financial Accounting 1 Luz Parrondo and Oriol Amat PART I GLOBALIZATION AND ACCOUNTING CONVERGENCE 1 The benefits and detriments of global accounting convergence 5 Madeline Trimble and Xiaoxiao Song PART II EARNINGS MANAGEMENT, ACCRUAL MANIPULATION, FRAUD, AND SOCIAL RESPONSIBILITY 2 Corporate Social Responsibility reporting and accounting 25 Seraina C. Anagnostopoulou 3 The impact of earnings management and the economic cycle on stress test results 45 Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano 4 Non-GAAP financial reporting: an ethical analysis 62 Steven M. Mintz, William F. Miller and Tara J. Shawver 5 Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables 87 Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat PART III SUSTAINABLE ACCOUNTING 6 Financial accounting and the natural environment: the case of climate change 105 Elena Carrión, Carlos Larrinaga and Antonio Mateo 7 Sustainability reporting regulation: current situation and future developments 120 Soledad Moya 8 EFRAG roadmap for new developments in ERS reporting 137 Luz Parrondo 9 Materiality in sustainability and integrated reporting contexts: an application of logics 155 Dannielle Cerbone and Warren Maroun PART IV FAIR VALUE AND INTANGIBLES IN ACCOUNTING 10 Outlining commitment and resistance to dominant accounting paradigms 170 Wayne van Zijl and Warren Maroun 11 Value-relevance of intangibles – a structured literature review 183 Olga Grzybek and Elena-Mirela Nichita PART V NEW TRENDS IN FINANCIAL ACCOUNTING 12 The use of non-financial information in financial reporting 212 Jordi Martí Pidelaserra 13 The role of the public interest in shaping corporate reporting: challenges for accounting research 231 Begoña Giner and Araceli Mora 14 The importance of corporate governance information and disclosure for investors 249 Raffaele Manini 15 Typology and classification of crypto-assets based on the MiCA regulatory framework: contributions and limitations 262 Luz Parrondo Index
