Analysts' earnings pressure not only drives corporate managers to improve short-term
financial performance but also encourages them to engage in myopic decisions detrimental …

Purpose This paper aims to examine the extent of ethical values information disclosure on
the top 100 Malaysian and Indonesian companies' annual reports using coercive …

This study investigates the relationship between institutional blockholder coordination,
proxied by geographic proximity, and climate change risk disclosure. Using a sample of …

In this paper, we review and critique the use of institutional theory in social and
environmental accounting (SEA) research and discuss whether this has helped or hindered …

The manufacturing industry plays a pivotal role in the economic growth of all countries. Most
manufacturing firms consume large amounts of energy and fail to adopt sustainable …

Corporate social responsibility (CSR) can offer a protective buffer helping firms avoid the
worst economic effects in times of crisis. We extend the extant literature by considering …

Purpose The authors investigate whether firm-specific vulnerability to climate change
influences foreign exchange hedging, using a novel text-based measure of firm-level climate …

Abstract Allen et al.(2024a) present an insightful and comprehensive analysis of the role
multinationals (MNEs) can play in tackling worldwide climate change challenges …

Taking a sensemaking and accountability perspective, this paper explores how the
Norwegian and the United Kingdom (UK) central governments understand climate change …

Purpose This study examines the effect of digital financial inclusion (DFI) on climate change
in African countries, taking into account the moderating effect of income inequality …