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 1Luz Parrondo and Oriol AmatPART I GLOBALIZATION AND ACCOUNTING CONVERGENCE1 The benefits and detriments of global accounting convergence 5Madeline Trimble and Xiaoxiao SongPART II EARNINGS MANAGEMENT, ACCRUAL MANIPULATION,FRAUD, AND SOCIAL RESPONSIBILITY2 Corporate Social Responsibility reporting and accounting 25Seraina C. Anagnostopoulou3 The impact of earnings management and the economic cycle on stresstest results 45Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano4 Non-GAAP financial reporting: an ethical analysis 62Steven M. Mintz, William F. Miller and Tara J. Shawver5 Comprehensive red flag model for accounting fraud detection usingqualitative and quantitative variables 87Pilar Lloret Millán, Núria Arimany Serrat and Oriol AmatPART III SUSTAINABLE ACCOUNTING6 Financial accounting and the natural environment: the case of climate change 105Elena Carrión, Carlos Larrinaga and Antonio Mateo7 Sustainability reporting regulation: current situation and future developments 120Soledad Moya8 EFRAG roadmap for new developments in ERS reporting 137Luz Parrondo9 Materiality in sustainability and integrated reporting contexts: anapplication of logics 155Dannielle Cerbone and Warren MarounPART IV FAIR VALUE AND INTANGIBLES IN ACCOUNTING10 Outlining commitment and resistance to dominant accounting paradigms 170Wayne van Zijl and Warren Maroun11 Value-relevance of intangibles – a structured literature review 183Olga Grzybek and Elena-Mirela NichitaPART V NEW TRENDS IN FINANCIAL ACCOUNTING12 The use of non-financial information in financial reporting 212Jordi Martí Pidelaserra13 The role of the public interest in shaping corporate reporting: challengesfor accounting research 231Begoña Giner and Araceli Mora14 The importance of corporate governance information and disclosure forinvestors 249Raffaele Manini15 Typology and classification of crypto-assets based on the MiCAregulatory framework: contributions and limitations 262Luz ParrondoIndex

‘The business world is fast changing but accounting is perennially slow to catch up, always lagging seriously behind developments. This collection of important articles on key issues, such as accounting manipulations, intangibles, nonfinancial information, and corporate governance goes a long way in closing the gap between business reality and accounting. It is an important resource for CFOs, accountants, investors, and business students.’