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Impact of COVID-19 pandemic on financial reporting and disclosure practices: empirical evidence from Bangladesh

Author:Reajmin Sultana, Ratan Ghosh and Kanon Kumar Sen

Publisher:Asian Journal of Economics and Banking,

Abstract: Purpose To investigate the consequence of COVID-19 pandemic on the financial reporting and disclo…

Challenge or opportunity of climate financial fragmentation: Evidence from China-initiated cooperation with emerging multilateral institutions

Author:Chao Liang and Bai Liu

Publisher:International Journal of Climate Change Strategies and Management,

Abstract: Purpose This study aims to investigate the environmental effects of climate financial fragmentati…

Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper

Author:Lucia Biondi, Fabio Giulio Grandis and Giorgia Mattei

Publisher:Journal of Public Budgeting, Accounting & Financial Management,

Abstract: Purpose Within the stream of research on public sector accounting standards, heritage asset accou…

Financial performance analysis of GIC Re

Author:Tutun Mukherjee, Pinki Gorai and Som Sankar Sen

Publisher:Vilakshan - XIMB Journal of Management,

Abstract: Purpose This study aims to analyse the following: first, the financial performance of General Ins…

An analysis of the linkages among fiscal vulnerability, financial stress and macroeconomic policies: an econometric study

Author:Khurram Ejaz Chandia, Muhammad Badar Iqbal and Waseem Bahadur

Publisher:Fulbright Review of Economics and Policy,

Abstract: Purpose This study aims to analyze the imbalances in the public finance structure of Pakistan’s e…

Predict financial text sentiment: an empirical examination

Author:Ruchi Kejriwal, Monika Garg and Gaurav Sarin

Publisher:Vilakshan - XIMB Journal of Management,

Abstract: Purpose Stock market has always been lucrative for various investors. But, because of its specula…

An investigation on impacts of structural changes in stocks’ past returns on financial analysts’ earnings forecasting rationality

Author:Zhixin Kang

Publisher:Journal of Capital Markets Studies,

Abstract: Purpose The purpose of this paper is to test whether financial analysts’ rationality in making st…

The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive

Author:Edit Lippai-Makra, Zsuzsanna Ilona Kovács and Gábor Dávid Kiss

Publisher:Journal of Applied Accounting Research,

Abstract: Purpose This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian l…

Gender representation and financial performance: an empirical analysis of public hospitals

Author:Valeria Naciti, Guido Noto, Carlo Vermiglio and Gustavo Barresi

Publisher:International Journal of Public Sector Management,

Abstract: Purpose Recently, the relationship between gender representation and organizational performance h…

Buying on rumors: how financial news flows affect the share price of Tesla

Author:Nadine Strauss and Christopher Holmes Smith

Publisher:Corporate Communications: An International Journal,

Abstract: Purpose The purpose of this paper is to research how corporate communication regarding a specific…