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Sustainability and earnings quality : the role of academic accounting profession
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Orientador(es)
Resumo(s)
The recent scandals highlight the association between business failure, governance failure and reporting failure. Post these debacles, organizations have a heavier responsibility in terms of transparency when carrying out their activities. Management will have to answer to the consequences of their decisions in an environment that is placing greater emphasis on accountability. So, there has been an increase in corporate social responsibility and sustainability reports. The quality of earnings is a focal question when it comes to assess the quality of accounting information and financial reporting. Therefore, it is a fundamental condition for market transparency and a metric in performance evaluation. In this paper, we discusses the notion of sustainability, the association with the concept of earnings quality and the contribution that the academy, within both research and teaching realms, can make towards addressing this perceived imbalance
Descrição
Palavras-chave
Sustainability Earnings quality Corporate social responsability Research and teaching realms
Contexto Educativo
Citação
PIMENTEL, Liliana ; RODRIGUES, Ana Maria ; CANADAS, Natália (2008) - Sustainability and earnings quality : the role of academic accounting profession. GESTIN. ISSN 1645-2534. Ano 7, nº 6, p. 31-49.
Editora
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