Bridging Financial Integrity and Sustainability
A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Sustainability and Finance".
Deadline for manuscript submissions: 31 July 2025 | Viewed by 66
Special Issue Editors
Interests: earnings quality; earnings management; financial reporting; analysis of financial statements
Special Issue Information
Dear Colleagues,
This Special Issue delves into the critical intersections of earning quality, earning management, sustainability, environmental impact, board and CEO characteristics, and taxation, offering a comprehensive exploration of how these factors shape contemporary corporate finance and governance.
Earning quality and management are at the forefront, examining how companies ensure the reliability of their financial statements and the implications of manipulative accounting practices. Techniques such as revenue recognition adjustments and accrual manipulations are scrutinized, alongside case studies of infamous corporate scandals that highlight the risks and consequences of poor earning management.
Sustainability and environmental concerns are increasingly integral to corporate reporting. This issue addresses the role of financial disclosures in promoting sustainability, with a focus on best practices for environmental impact reporting. Frameworks like the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) are discussed as benchmarks for effective sustainability reporting.
The characteristics of boards and CEOs are pivotal in influencing financial practices and corporate governance. This section explores how diverse and independent boards contribute to robust financial oversight and how the ethical stances and backgrounds of CEOs impact earning management strategies. Governance mechanisms such as audit committees are emphasized for their role in maintaining high earning quality.
Taxation is examined through the lens of its interplay with earnings quality and corporate strategy. This issue explores tax avoidance strategies, their financial implications, and the regulatory landscape governing tax compliance and reporting.
Finally, this issue advocates for integrative approaches that combine financial performance with sustainability and governance metrics, providing a holistic view of corporate health. Case studies from leading firms illustrate the benefits of comprehensive reporting practices, emphasizing transparency and long-term viability.
This Special Issue serves as a valuable resource for academics, practitioners, and policymakers, offering insights and guidance on enhancing the integrity and transparency of financial reporting in an evolving corporate environment.
Dr. Antonios Persakis
Dr. Ra’fat Jallad
Guest Editors
Manuscript Submission Information
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Keywords
- earnings quality
- earnings management
- sustainability reporting
- environmental impact
- corporate governance
- board characteristics
- CEO attributes
- taxation policies
- financial reporting
- integrative reporting
- ESG (environmental, social, and governance)
- financial integrity
- corporate finance
- regulatory compliance
- tax avoidance strategies
- ethical leadership
- transparency
- long-term viability
- governance mechanisms
- financial disclosure practices
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