Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards
Stewart Jones, Baljit Sidhu
A Proposal for Goodwill Accounting
Hyung Il Oh, Stephen Penman
Open Access
Recognition and Disclosure of Intangibles Under International Financial Reporting Standards
Salma Ibrahim, James Bowden, Mahmoud Elmarzouky, Mahmoud Al-Kilani
Open Access
R&D Disclosures and Informativeness of Future Earnings
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas, Fanis Tsoligkas
The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability-related Financial Disclosures in Australia
John L. Campbell, Anita Foerster, Mukesh Garg, Luisa A. Unda
Open Access
Incorporating Carbon Emissions into Decision-making—The Case of Transactional Connectivity
Bastian Distler, Jürgen Ernstberger, Mario Keiling, Felix Müller, Mike Szabo
Hao Han, Kun Luo, Bo Qin
Open Access
Practical Expedients—A Valid Tool in IFRS Standard-setting?
Niclas Hellman, Heidi Hiltunen, Johanna Lindegren, Milda Tylaite
Open Access
Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?
Ekaete Efretuei, Kemi Yekini