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PurposeThis paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority...
PurposeThe purpose of this paper is to examine how capitalising operating leases under IFRS 16/AASB 16 affects the financial statements and value relevance of financial information. In doing so, limitations of exiting methods are highlighted and improved upon.Design/methodology/approachImhoff et...
PurposeMotivated by massive bank failures during the financial crisis and the remarkable resilience of Islamic banks (IBs), this paper aims to analyze the interdependencies between asset/liability portfolio choices of IBs in emerging markets.Design/methodology/approachThe authors collect data...
PurposeThis paper focuses on the market for sustainability assurance (SA) services. The aims of this paper are to review academic efforts in the field, highlighting ground covered, provide a comprehensive understanding of the market for this new form of assurance and identify potential avenues...
PurposeThe aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice.Design/methodology/approachMAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level: customer...
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