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Accounting for Climate: Exploring the Materiality of Financial Reporting in Shaping Mitigation Pathways
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Outgoing claims: the papers this work cites, builds on, or argues with.
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How IFRS Contribute to the Financialization of Capitalism
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Analysis of indicators used for measuring industrial sustainability: a systematic review
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Financialisation of Valuation
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Financial statement effects of adopting international accounting standards: the case of Germany
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A Review of the IFRS-Adoption Literature
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The value of corporate accounting reports: Arguments for a political economy of accounting
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Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union
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The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting
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An accounting revolution? The financialisation of standard setting
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The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective
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Whither Accounting Research?: A European View
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Financialisation and the Conceptual Framework: An update
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Breaking the economy: How climate tail risk and financial conditions can shape loss persistence and economic recovery
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Productivity and per capita GDP growth: The role of the forgotten factors
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A Meta-analysis of IFRS Adoption Effects
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Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation
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How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand
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Fund portfolio networks: A climate risk perspective
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Product market effects of IFRS adoption
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A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance
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Endogeneity and the dynamics of internal corporate governance
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Measuring the costs of short-termism
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Climate risks and financial stability: Evidence from the European financial system
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The double materiality of climate physical and transition risks in the euro area
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Innovation, growth and the transition to net-zero emissions
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Initial conditions and moment restrictions in dynamic panel data models
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FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM
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Chapter 70 Econometric Evaluation of Social Programs, Part I: Causal Models, Structural Models and Econometric Policy Evaluation
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Greenhouse gases mitigation: global externalities and short-termism
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Neoliberalising Nature: The Logics of Deregulation and Reregulation
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Global and regional drivers of accelerating CO 2 emissions
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The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers
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IFRS adoption and firm value: African evidence
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Maximizing shareholder value: a new ideology for corporate governance
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Consequences of Interim Reporting: A Literature Review and Future Research Directions
inferredcites →https://doi.org/10.1080/14693062.2018.1478791openalex-snapshot
Aligning climate action with the self-interest and short-term dominated priorities of decision-makers
inferredcites →https://doi.org/10.1080/17449480.2018.1433307openalex-snapshot
The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach
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Value relevance and changes in accounting standards: A review of the IFRS adoption literature
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Takeover Threats and Managerial Myopia
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The Politics of Accounting: A Framework
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Financialisation and capital accumulation in the non-financial corporate sector:: A theoretical and empirical investigation on the US economy: 1973-2003
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The effects of financialization on investment: evidence from firm-level data for the UK
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Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
inferredcites →https://doi.org/10.1093/ser/mwm018openalex-snapshot
Assessing the impact of fair value upon financial crises
inferredcites →https://doi.org/10.1111/1475-679x.12082openalex-snapshot
Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
inferredcites →https://doi.org/10.1111/1475-679x.12559openalex-snapshot
Using and Interpreting Fixed Effects Models
inferredcites →https://doi.org/10.1111/j.1467-8330.2012.00989.xopenalex-snapshot
Banking Nature? The Spectacular Financialisation of Environmental Conservation
inferredcites →https://doi.org/10.1111/j.1468-0084.2008.00542.xopenalex-snapshot
A Note on the Theme of Too Many Instruments *
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-snapshot
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
inferredcites →https://doi.org/10.1111/jacf.12315openalex-snapshot
Corporate Short‐Termism and How It Happens
inferredcites →https://doi.org/10.1111/jofi.12275openalex-snapshot
Does Going Public Affect Innovation?
inferredcites →https://doi.org/10.1111/meca.12179openalex-snapshot
Financialization and the non‐financial corporation: An investigation of firm‐level investment behavior in the United States
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Financialization impedes climate change mitigation: Evidence from the early American solar industry
inferredcites →https://doi.org/10.1126/science.abf3877openalex-snapshot
Accounting for finance is key for climate mitigation pathways
inferredcites →https://doi.org/10.1162/003355397555253openalex-snapshot
Golden Eggs and Hyperbolic Discounting
inferredcites →https://doi.org/10.1177/0007650315576136openalex-snapshot
The Role of Short-Termism and Uncertainty Avoidance in Organizational Inaction on Climate Change
inferredcites →https://doi.org/10.1177/0312896215614630openalex-snapshot
Accounting for business combinations and takeover premiums: Pre- and post-IFRS
inferredcites →https://doi.org/10.1177/0486613419886409openalex-snapshot
Financialization and Innovation Short-termism in OECD Countries
inferredcites →https://doi.org/10.1177/103237320100600202openalex-snapshot
Accounting history and accounting progress
inferredcites →https://doi.org/10.1257/aer.20161048openalex-snapshot
Corporate Finance and Monetary Policy
inferredcites →https://doi.org/10.2202/1469-3569.1185openalex-snapshot
The Power of Transnational Private Governance: Financialization and the IASB
inferredcites →https://doi.org/10.2307/2234472openalex-snapshot
Testing for Short Termism in the UK Stock Market
inferredcites →https://doi.org/10.2308/accr-10130openalex-snapshot
Cash Flow Patterns as a Proxy for Firm Life Cycle
inferredcites →https://doi.org/10.2308/accr-10195openalex-snapshot
Selection Models in Accounting Research
inferredcites →https://doi.org/10.2308/accr-50384openalex-snapshot
Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency
inferredcites →https://doi.org/10.2308/accr-50643openalex-snapshot
Information Environment and the Investment Decisions of Multinational Corporations
inferredcites →https://doi.org/10.2308/accr-51449openalex-snapshot
Propensity Score Matching in Accounting Research
inferredcites →https://doi.org/10.2308/accr.2010.85.1.31openalex-snapshot
Market Reaction to the Adoption of IFRS in Europe
inferredcites →https://doi.org/10.2308/tar-902584openalex-snapshot
The influence of institutional investors in myopic R&D investment behavior.
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Comparing the Investment Behavior of Public and Private Firms
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The environmental Kuznets curve
inferredcites →https://doi.org/10.5194/essd-16-2811-2024openalex-snapshot
Insights into the spatial distribution of global, national, and subnational greenhouse gas emissions in the Emissions Database for Global Atmospheric Research (EDGAR v8.0)
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