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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article investigates the early implementation of the Aotearoa New Zealand Climate Standards, the world's first mandatory climate-related disclosure regime, and its influence on New Zealand business practices. Through interviews with 20 organisations, the study explores challenges and opportunities associated with the new disclosure requirements. Findings range from viewing disclosures as compliance to recognising the strategic value. Key needs include enhanced policy support, data access and capacity building to ensure disclosures contribute meaningfully to New Zealand's climate goals. The insights provide a foundation for refining the Aotearoa New Zealand Climate Standards and offer broader lessons for the global adoption of climate risk disclosure standards. [ABSTRACT FROM AUTHOR]

This study examined how children's age and their ratings of the likeability of a transgressor (E1) and an interviewer (E2) influenced their testimonies after witnessing a theft. Children (N = 152; ages 7–13 years) witnessed E1 steal $20 from a wallet. E1 then asked the children to lie and say that they did not take the money. Children were interviewed about their experience with E1 and completed two questionnaires about E1 and E2. Children who reported higher likeability scores with E1 were more likely to attempt to conceal the theft and more willing to keep it a secret. Children who reported higher likeability scores with E2 were more likely to indirectly disclose the theft. Age also played a role in children's ability to maintain their concealment. Results have important implications for professionals who interview children and suggest that more research is needed to examine ways to increase children's comfort with interviews/interviewers. [ABSTRACT FROM AUTHOR]

In 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to modernize the disclosure requirements of Regulation S-K Items 101, 103, and 105. These amendments aim to enhance the readability of disclosure documents and provide investors with more relevant information. This study conducts a content analysis of the modernized disclosure items to assess the extent and nature of the changes implemented. A sample of annual reports filed before and after the amendments was examined to determine whether the SEC meets its stated goals of improving the readability of disclosure documents and discouraging repetition and immaterial information. We conclude that the stated SEC goals for modernization were not met in terms of textual characteristics. These findings provide insights into the effectiveness of the SEC's efforts to update disclosure rules and improve investor's informational value. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

AbstractOrganizations disclose environmental, social, and governance (ESG) information for various reasons, including mandatory reporting regulations. However, for environmentally sensitive corporations, ESG disclosure is not only a regulatory obligation. It also has the potential to promote corporate reputation. This study aims to uncover the motivating factors behind ESG disclosures in an emerging economy. The research methodology employed in the study includes (i) systematically reviewing literature following the PRISMA protocol to identify ESG disclosure motives, (ii) integrating fuzzy set theory with interpretive structural modelling (FISM) for developing a structural hierarchical model to understand the interactions between the motives, (iii) applying a fuzzy Matrice d’impacts croisés multiplication appliquée á un classment (Fuzzy MICMAC) approach to categorize the motives. The FISM model shows that organizations primarily disclose ESG information in response to regulatory and stakeholders’ pressures. The results further highlight the role of corporate ‘greenwashing’ behaviour and ethical considerations in ESG. The findings recommend that feasible regulations are crucial in improving ESG reporting quantity and quality. This research is one of the very few examining the motives behind ESG disclosures and a ‘stepping-stone’ to implementing mandatory ESG disclosure regulations. Understanding ESG disclosure motives will enable policymakers to draft policies that promote greater sustainability commitment.

Investigative interviews are critical to both the investigative process and its subsequent outcome. It is not uncommon, however, for interviewees to be reluctant to disclose all that they can remember due to negative feelings (e.g. shame, embarrassment). To overcome such feelings and facilitate detailed disclosures, researchers and practitioners across a variety of professional contexts have advocated for the use of rapport building. There exists little research, however, where rapport building has been experimentally evaluated within an ecologically valid paradigm. Within the current study, participants underwent an interview regarding a topic that we be believed to be inherently uncomfortable to discuss (i.e. details of their self-pleasuring behaviours) and were questioned using either a Rapport or No Rapport approach. Across N = 39 participants, results indicated (1) the outlined paradigm may be an effective method of examining interviewing tactics in an ecologically valid manner and (2) establishing rapport is an effective method of overcoming feelings of discomfort and facilitating disclosures. Practical and theoretical implications, as well as potential next steps are discussed. [ABSTRACT FROM AUTHOR]

Through a visual essay, the author explores the intersection of trauma and sexual health education (SHE) using art-based expressions from an ethnographic exploration of novice educators' embodied experiences of SHE training. In particular, the author examines educators' engagements with two forms of trauma: (1) self-trauma: trauma personally experienced by sex educators and (2) trauma transposition: other individuals' disclosures of past harms to the educators. The author theorizes these engagements together as a form of cumulative witnessing – the collective, excessive consumption of violence through direct and vicarious exposures. Inspired by palimpsest methods, carbon tracing paper and photography were used to express the educators' cumulative witnessing of sexual traumas via visually layering their words, drawings and expressed feelings about the sexual traumas that thread through SHE. The inquiry highlights key implications for SHE pedagogical practices, including acknowledging trauma, dealing with trauma disclosures and learning from and with trauma. [ABSTRACT FROM AUTHOR]

This paper aims to understand the CSR activities and related CSR disclosures required by customers of Islamic banks in South Africa and if CSR activities predict CSR disclosures. The study employs a non-probability sampling technique by administering an online questionnaire to 163 participants. Statistical analysis of the data included factor analysis and regression analysis. The results indicate that in the context of CSR activities, customers prefer that the Islamic banks invest in ethical and Sharia-compliant products. The Islamic bank should also provide bursaries to students and charity to communities. Regarding CSR disclosures, customers prefer disclosures relating to the Islamic values of the bank, any unlawful transactions entered into during the year, and information on the Sharia Supervisory Board. The results also show that CSR activities predict CSR disclosures. This is the first study to explore concepts about CSR for Islamic banks in the South African context. The findings can assist managers of Islamic banks to tailor their CSR activities and CSR disclosures according to their customer's preferences. This study also provides empirical data to support the relationship between CSR activities and CSR disclosures. [ABSTRACT FROM AUTHOR]

The accuracy and completeness of self-disclosures by authors of imaging guidelines are not well known. The aim of this study was to assess the accuracy of financial disclosures by US authors of ACR appropriateness criteria. We reviewed financial disclosures provided by US-based authors of all ACR-AC published in 2019, 2021 and 2023. For each US- based author, payment reports were extracted from the Open Payments Database (OPD) in the previous 36 months related to general category and research payments categories. We analyzed each author individually to determine if the reported disclosures matched results from OPD. A total of 633 authorships, including 333 unique authors were included from 38 ACR AC articles in 2019, with 606 authorships (387 unique authors) from 35 ACR-AC articles published in 2021, and 540 authorships (367 unique authors) from 32 ACR AC articles published in 2023. Among authors who received industry payments, failure to disclose any financial relationship was seen in 125/147 unique authors in 2019, 142/148 authors in 2021 and 95/125 unique authors in 2023. The proportion of nondisclosed total value of payments was 86.1% in 2019, 88.6% in 2021 and 56.7% in 2023. General category payments were nondisclosed in 94.1% in 2019, 89.7% in 2021 and 94.4% in 2023 by payment value. Industry payments to authors of radiology guidelines are common and frequently undisclosed. [ABSTRACT FROM AUTHOR]

This article examines one of the areas of activity for restriction of information – the system of military censorship in the Soviet military press: what remained unchanged and what was transformed in its work on protecting information, which was a military secret between 1944 and 1945. The study focuses on the regulatory framework of military censorship, the objects of the ban, the censor's personnel, technology of censorship control. Until December 1943 in the Red Army, there was a 'Regulation on the organization of military censorship' of 1935, which did not meet wartime requirements. The new 'Regulation' corrected the situation. The change and addition of the composition of the information constituting military secrets were directly affected by the course of combat operations during the Red Army's campaign in Europe. The subject of censorship prevented the disclosure of military secrets, political errors, and information undesirable to publish in the military press. [ABSTRACT FROM AUTHOR]

SUMMARY: This study investigates whether audit clients' blockchain activities (including crypto-related activities) affect audit risk by examining the association between blockchain disclosures in 10-K filings and audit fees. Focusing on U.S. firms between 2013 and 2020, we empirically show that audit fees are higher for companies disclosing blockchain activities in 10-K filings. We further find that this positive association is more pronounced for companies disclosing current blockchain implementation than for companies with plans for blockchain activities. The results indicate that clients' blockchain activities influence audit risk as assessed by external auditors. As blockchain technology and its applications are emerging, our findings have implications that should be considered by auditors, regulators, and top management. [ABSTRACT FROM AUTHOR]

The availability of online data has altered the role of social media. By offering targeted online advertising, that is, persuasive messages tailored to user groups, political parties profit from large data profiles to send fine-grained advertising appeals to susceptible voters. This between-subject experiment (N = 421) investigates the influence of targeted political advertising disclosures (targeting vs. no-targeting disclosure), political fit (high vs. low), and issue fit (high vs. low) on recipients' party evaluation and chilling effect intentions. The mediating role of targeting knowledge (TK) and perceived manipulative intent (PMI), two dimensions of persuasion knowledge, are investigated. The findings show that disclosing a targeting strategy and a high political fit activated individuals' TK, that is, their recognition that their data had been used to show the ads, which then increased the evaluation of the political party and individuals' intentions to engage in future chilling effect behaviors. High political fit decreased individuals' reflections about the appropriateness of the targeted political ads (i.e., PMI), which then increased party evaluation. Issue fit did not affect individuals' persuasion knowledge. [ABSTRACT FROM AUTHOR]

The threat of climate change has alarmed policymakers around the world. This paper takes a close look at the measures adopted by international standard setting bodies and central banks, for the mitigation of climate risk. It discusses various initiatives by global bodies on roadmap preparation, scenario analysis and sustainable finance. It outlines the directives related to disclosures and good practices on climate risk management issued by central banks around the world. It presents the Indian experience – the endeavour by RBI, on climate risk and climate finance, with particular reference to green deposits, disclosure requirements and scenario analyses and stress tests. The article emphasizes on the need for all policymakers to work together, in order to address the imminent perils of climate change. [ABSTRACT FROM AUTHOR]

INTRODUCTION E-cigarette use is most prevalent among adolescents and young adults - and there are often misperceptions about product risk. The purpose of this study was to determine what nicotine information is provided on e-cigarette brand websites. METHODS Based on national and local surveys, we identified 44 e-cigarette brands commonly used in the US by adolescents and young adults. For each of these brands, their associated websites were analyzed for disclosed nicotine information. Specifically, for each brand's website, we coded whether there was information on nicotine concentration (recorded if a numerical value was provided such as '5% nicotine'), nicotine form (free-base, nicotine salts, or not stated), and nicotine type (tobacco-derived, synthetically derived, or not stated). Coding allowed for both lay (e.g. 'nic salts') as well as scientific (e.g. 'isomers') terms. RESULTS Of the 44 brands examined, all provided basic information on nicotine concentration (e.g. '5% nicotine'). However, 23% of brands did not disclose information on nicotine form (i.e. nicotine salt vs free-base), and 66% of brands did not disclose information on nicotine type (i.e. synthetic vs tobacco-derived). CONCLUSIONS Overall, these results suggest that the e-cigarette industry is not fully informing its consumers about the nicotine in their products. Given that nicotine form and type have implications for e-cigarette addiction potential, these findings highlight a public health concern. There is a need for more comprehensive national regulations for mandating product constituents and emissions disclosures. [ABSTRACT FROM AUTHOR]

This paper examines incentive effects of sustainability reporting, based on proposals for mandatory sustainability reporting standards in the EU, the US, and the IFRS Foundation, and highlights conceptual differences between sustainability and financial reporting. Sustainability reporting is an instrument of transparency regulation intended to influence management decisions. It requires disclosure of a large set of data points but does not provide aggregate measures. It is production-oriented and does not include accruals. It expands reporting to include disclosure of long-term policies and targets, and of information of firms in the value chain. Consequently, sustainability reporting is not very useful for tracking sustainability performance and for comparisons across firms. Overall, it would benefit from applying more generally accepted accounting concepts. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Mental health practitioners can play a role in identifying and responding to young people at risk of harm and connecting them with appropriate supports. However, little is known about how clinicians providing mental health services through digital platforms support young people disclosing experiences of violence. Objective: This study sought to understand the perspectives of clinicians working within digital mental health services on supporting young people disclosing violence. Participants and setting: This study recruited 19 practitioners who were currently or had recently worked within The Digital Mental Health Programs of an Australia-wide mental health service, which provides online chat, email, and phone support to young people aged 12–25. Methods: Sixteen individual interviews and one focus group were recorded, transcribed, and analysed using a reflexive thematic analysis approach. Findings: The analysis generated six themes relating to clinicians' experiences: balancing a client centered and empowering approach with clinicians’ duty of care; systemic or structural challenges; navigating a sense of dilemma and the impacts upon clinicians; tensions around anonymity; differing understandings of violence; and navigating the transparency continuum. Conclusions: Mental health clinicians work to reconcile a client centered approach with their professional duty of care and at times legal mandate to report abuse concerns. Clinicians navigate structural challenges, the anonymous nature of an online service, and work to develop common ground with young people and communicate transparently. Despite challenges, online services may provide a space for young people experiencing violence to be heard, provided with information, and connected with supports.

Copyright of Jurnal Reviu Akuntansi dan Keuangan (JRAK) is the property of Universitas Muhammadiyah Malang and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Identifying and managing credit risk is vital for all lending institutions. Historically, credit risk is assessed using financial data from published financial statements. However, research indicates that the ability to detect financial hardship may be improved by textual analysis of firms’ disclosed records. This study aims to establish an association between themes and words from Management Discussion and Analysis (MDA) reports of firms and corporate failures. The study took a sample of 57 Indian listed firms declared bankrupt under the Insolvency and Bankruptcy Code (IBC) along with a matched sample of 55 solvent firms (matched by industry and size) for the period of FY2011–2019. The first part of analysis identifies negative words from the published reports and compares them with the negative words of the Loughran-McDonald dictionary. Then a thematic analysis is done to identify the key themes from the MDA reports and the significant themes are validated with their corresponding financial ratios in the third step using a panel logistic regression. Word analysis results show that IBC firms have significantly greater negative tone (2.21 percent) as against 1.30 percent of solvent firms. Thematic analysis results show that manageability, activity and performance are significant themes for predicting financial distress. Financial variables such as ownership pattern, promoters’ shares pledged, return on capital employed, asset utilization are some of the ratios in sync with the key themes. The study recommends that lenders and other stakeholders should look beyond financial statements which may be ‘window dressed’ by firms to qualitative disclosures in annual reports which may forewarn against impending financial distress. Acknowledgments The infrastructural support provided by FORE School of Management, New Delhi in completing this paper is gratefully acknowledged.

This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher ESG are more responsible and expected to prevent manipulation. We used ESG scores from Refinitiv as sustainability measures and discretionary accruals as the indicator of earnings management. We constructed models assuming a bilateral relationship between ESG and earnings. The results reveal that companies with higher environmental scores have higher dispersion from normal accruals; this may result for two reasons in our anticipation: they may record more accruals depending on environmental regulations and may use environmental scores to make up their earnings. Social and governance scores have a negative impact on discretionary accruals, which are insignificant. Hence companies with higher social responsiveness and strong governance produce reliable financial information.

Purpose: The main aim of our study is to verify whether the implementation of non-financial reporting regulations, following the adoption of Directive 2014/95/EU, in-creased disclosures on diversity and equal opportunities in Polish listed firms. We study whether the diversity and equal opportunities disclosures differ significantly if we compare the information presented in companies’ non-financial reports in the pre-Directive period (2016) and the post-Directive period (2018). Methodology/approach: Guided by Clarkson et al. (2008), as well as by the Global Rerporting Initiative (GRI) standards, we have applied manual content analysis, using the coding scheme that is useful in capturing the types of disclosures. We implement Wilcoxon signed ranks test to verify the statistical significance of the differences be-tween the diversity and equal opportunities disclosures in the pre- and post-Directive periods. Findings: Our evidence suggests that disclosures on diversity and equal opportunities in Poland significantly increased after the implementation of the Directive, but the patterns of the prevalence of disclosure types have remained stable. Research limitations/implications: This evidence is provided for a relatively small sample of Polish listed firms (N=19) that issued CSR/sustainability reports in 2016 and 2018, which could be considered a limitation of our study. Nevertheless, our study has practical implications within the impacts of the regulatory framework of companies’ reporting schemes, as far as diversity and equal opportunities (DEO) disclosures are concerned. Originality/value: Our evidence fills an important gap within the studies that review the implementation of the Directive in developing European economies. At the same time, it provides evidence within the emerging field of studies that compare the various types of disclosures before and after the implementation of the EU Directive, which is relevant for revising the impact of regulatory frameworks on non-financial reporting.

AbstractThis study aims to examine the impact of ESG practices on the financial performance of the banking industry of Pakistan during the pre and COVID-19 periods. The data were collected from the annual reports of selected banks for the pre-COVID-19 period (2018) and the COVID-19 period (2020). Results of the t-test show that there is a significant difference in ESG disclosures between the pre and during-COVID-19 periods. The regression analysis shows that the formative ESG factor positively affected the financial performance of the banking industry during the pre-COVID-19 period. While the reflective factors (environmental and social) positively affected the financial performance of the banking industry in the pre-COVID-19 period. During the COVID-19 period, the formative factor of ESG was found to have a significant positive impact on the financial performance of the banking industry. Similarly, in this period, the reflective factors (social and governance) were also found to have a significant positive impact on the financial performance of the banking industry. Interestingly, environmental sustainability negatively impacted the financial performance during the COVID-19 period. It indicates that the banking industry ignored environmental sustainability practices during the COVID −19 period, negatively affecting their financial performance. It suggests that ignoring environmental sustainability practices will deteriorate financial performance following the COVID-19 period. These results have profound policy implications for practitioners and policymakers in the banking industry, which are discussed.

Dataset in this article contains solid information on the novel dataset of exceptional women directors (EWDs) and carbon information disclosures (CID) of global energy leading companies. The data presented is related to the research article entitled “The Effect of Women's Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders” [1]. In exploring the degree of EWDs’ and the level of CID, the content analysis technique based on the enhanced scoring indicators were deployed to obtain the data of the 97 companies based on accessible materials from companies’ websites or any associated reports such as sustainability, environmental, annual, or integrated reports within three-year periods (2018 – 2020) for the global energy leading companies which listed in Thomson Reuters Database 2017. Data on EWDs’ engagement and CID are extracted from the available information, reports, and materials. The data are collected based on the enhanced version of the EWD's indicators adapted from Ramon Llorens, García-Meca and Pucheta-Martínez [2], Hillman, Cannella and Paetzold [3], and Jaaffar and Amran [4]. Meanwhile, data collected for CID by using Carbon Disclosures Index (CDI) comprising 90 scores within nine aspects; Strategy and Policy; Climate Change Risks and Opportunities; Corporate GHG Emissions Targets; Company Wide Carbon Footprint; GHG Emissions Change Over Time; Energy-Related Reporting; Emission Reduction Initiatives Implementation; Carbon Emission Accountability; and Quality of Disclosure as suggested by the prior scholars [5–7]. This dataset shed light as an indicator to measure exceptional women director in the energy companies in promoting transparent carbon disclosure performance as well as boosting women leadership involvement and participation in the most polluting sector which aligned with the United Nations Sustainable Development Goals; SDG 5 gender equality, SDG 10 reduced inequality, and SDG 13 climate action.

AbstractThis study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content analysis was conducted on the website publications and relevant reports of 135 firms listed on African stock exchanges. Non-parametric(Mann-Whitney U and Cohen d test) analyses were applied to check for significant differences between the mean scores of Western-listed firms and locally listed firms operating in African countries. The study’s findings indicate (1) a Low CSR disclosure rate and (2) no significant CSR disclosure difference between exclusively African market-listed firms and multinationals. Multinationals do not lead in sustainability reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent. The findings further encourage regulators and policymakers to question, with utmost importance, why the sophisticated propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike previous studies, the current research uses Institutional Theory to compare CSR disclosure tendencies of environmentally Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory.