Aug 2026· International Scientific Conference on Accounting, ISCA 2026· pp. 245-258· 0 citations
Abstract
The purpose of this paper is to establish the interdependence between mergers and acquisitions (M&A) and corporate governance. This study includes an advanced analysis using resources from the Web of Science database (WoS) and the semantic and bibliometric analytical tools: Biblioshiny and Tall. Our findings support and validate the research questions, backed by arguments drawn from 1055 scientific papers on varying and complex topics, including future research directions such as green mergers, green innovations in M&A, and the phenomenon of greenwashing. Finally, although the Republic of Moldova lacks clear regulations regarding sustainability reporting, it adheres to the provisions of the Accounting and Financial Reporting Law, which defines sustainability-related information in the nonfinancial statements of the management report. Also, this paper contains a comparative analysis of two M&A acquirers: Felicia Pharmacy and Orange Moldova.
This research analyzes the relationship between ESG performance and firm value in Latin America, considering the role of corporate transparency. We used a panel data structure with a sample of 330 companies observed annually from 2014 to 2024. The results demonstrate a negative relationship between ESG performance and...
Sandra C. Gaitán Riaño, R. Saavedra-Nájar, Jheisson Abril-Teatin· Sustainability· 0 citations
The Corporate Sustainability Reporting Directive (CSRD) was adopted in order to improve the quality of this type of reporting in the European Union. However, its scope and requirements were quickly softened in order to reduce the reporting burden on companies. This paper is an exploratory multiple case study of twelve...
G. Guse, Cătălina Gorgan, Elena-Mariana Glăvan et al.· Sustainability· 0 citations
Using samples taken from publicly traded companies in Nigeria between the years 2006 and 2015, the study
examines the impact of sustainability disclosures on company performance by taking into account
environmental, social, and governance sustainability characteristics. Through corporate reporting,
investors and oth...
I. Idewele· IIARD INTERNATIONAL JOURNAL...· 0 citations
This study analyzes the role of the financial auditor in non-financial reporting by examining the 2023 sustainability reports of two major companies, Lukoil and OMV Petrom. The research is structured into two main parts: a theoretical framework and a comparative case study of the selected companies.
The theoretical se...
Ana Monica Pop, Alina Ioana Bogătean, Alexia Elena Bălan et al.· Studia Universitatis Babeş-B...· 0 citations
The integration of sustainability practices into corporate operations is gaining increased significance, driven in part by regulatory pressures such as the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD), which currently is heavily debated. Nevertheless, the directive will expand the scope...
Patrick Kraus, Fabian Braun, Dennis Schlegel et al.· Journal of Financial Reporti...· 0 citations
The introduction of the CSRD and ESRS expands the requirements for disclosing information regarding sustainability impacts, risks, and opportunities, and necessitates the alignment of financial and non-financial data. The fragmentation of reporting information across an enterprise’s subsystems complicates its compilati...
Y. Ishchenko, Oleksii Avdieiev· Oblik i finansi· 0 citations
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