Research Handbook on Financial Accounting

Edited by Luz Parrondo, UPF Barcelona School of Management, Spain and Oriol Amat, Universitat Pompeu Fabra, Spain

Contents:

Introduction to the Research Handbook on Financial Accounting 1
Luz Parrondo and Oriol Amat

PART I GLOBALIZATION AND ACCOUNTING CONVERGENCE
1 The benefits and detriments of global accounting convergence 5
Madeline Trimble and Xiaoxiao Song

PART II EARNINGS MANAGEMENT, ACCRUAL MANIPULATION,
FRAUD, AND SOCIAL RESPONSIBILITY
2 Corporate Social Responsibility reporting and accounting 25
Seraina C. Anagnostopoulou
3 The impact of earnings management and the economic cycle on stress
test results 45
Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano
4 Non-GAAP financial reporting: an ethical analysis 62
Steven M. Mintz, William F. Miller and Tara J. Shawver
5 Comprehensive red flag model for accounting fraud detection using
qualitative and quantitative variables 87
Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat

PART III SUSTAINABLE ACCOUNTING
6 Financial accounting and the natural environment: the case of climate change 105
Elena Carrión, Carlos Larrinaga and Antonio Mateo
7 Sustainability reporting regulation: current situation and future developments 120
Soledad Moya
8 EFRAG roadmap for new developments in ERS reporting 137
Luz Parrondo
9 Materiality in sustainability and integrated reporting contexts: an
application of logics 155
Dannielle Cerbone and Warren Maroun

PART IV FAIR VALUE AND INTANGIBLES IN ACCOUNTING
10 Outlining commitment and resistance to dominant accounting paradigms 170
Wayne van Zijl and Warren Maroun
11 Value-relevance of intangibles – a structured literature review 183
Olga Grzybek and Elena-Mirela Nichita

PART V NEW TRENDS IN FINANCIAL ACCOUNTING
12 The use of non-financial information in financial reporting 212
Jordi Martí Pidelaserra
13 The role of the public interest in shaping corporate reporting: challenges
for accounting research 231
Begoña Giner and Araceli Mora
14 The importance of corporate governance information and disclosure for
investors 249
Raffaele Manini
15 Typology and classification of crypto-assets based on the MiCA
regulatory framework: contributions and limitations 262
Luz Parrondo

Index