{"id":23032,"date":"2024-04-26T22:11:35","date_gmt":"2024-04-26T22:11:35","guid":{"rendered":"https:\/\/www.writemyessays.app\/blog\/questions\/accounting-theory-critically-evaluate-the-role-of-positive-and-normative-accounting-theories-in-the-development-of-financial-reporting-practice\/"},"modified":"2024-04-26T22:11:35","modified_gmt":"2024-04-26T22:11:35","slug":"accounting-theory-critically-evaluate-the-role-of-positive-and-normative-accounting-theories-in-the-development-of-financial-reporting-practice","status":"publish","type":"questions","link":"https:\/\/www.writemyessays.app\/blog\/questions\/accounting-theory-critically-evaluate-the-role-of-positive-and-normative-accounting-theories-in-the-development-of-financial-reporting-practice\/","title":{"rendered":"Accounting Theory &#8211; Critically evaluate the role of positive and normative accounting theories in the development of financial reporting practice."},"content":{"rendered":"<p>The assignment cannot exceed the 2000 word limit.<\/p>\n<div><\/p>\n<p style=\"line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">The following are not included<br \/>\nin word counts:<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br style=\"cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">\u2022 Reference<br \/>\nlists\/bibliographies and question titles<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br style=\"cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">\u2022<br \/>\nAppendices\/footnotes &#8211; provided these have been used only when necessary. If<br \/>\nappendices<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">or<br \/>\nfootnotes are used excessively or contain material which should clearly be<br \/>\nincluded in the<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">main body<br \/>\nof the essay\/report, it is at the markers\u2019 discretion to include these in the<br \/>\nword<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">count.<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br style=\"cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">\u2022<br \/>\nTables\/graphs &#8211; provided these have been imported from elsewhere (correctly<br \/>\nreferenced)<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">and not<br \/>\nproduced by the student.<\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><br style=\"cursor: auto; color: inherit;\"><\/span><span style=\"font-size: 13.5pt; cursor: auto; color: inherit;\"><\/span><\/p>\n<div><span style=\"color: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit; background-color: var(--color-6); margin-right: -892.977px; margin-bottom: -892.977px; font-size: 16.56px; cursor: auto;\"><span style=\"color: inherit; font-size: 12.5pt; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit;\">\u2022 Contents<br \/>\npages and front pages of reports<\/span>&nbsp;<\/span><\/div>\n<div><span style=\"color: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit; background-color: var(--color-6); margin-right: -892.977px; margin-bottom: -892.977px; font-size: 16.56px; cursor: auto;\"><br \/><\/span><\/div>\n<div><span style=\"color: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit; background-color: var(--color-6); margin-right: -892.977px; margin-bottom: -892.977px; font-size: 16.56px; cursor: auto;\"><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">In the files, I have included images of topics that are relevant to the<br \/>\nassignment and can be helpful in completing the assignment. I understand that<br \/>\nthere are many theories you can talk about within the assignment regarding<br \/>\npositive and normative accounting theories. If you can talk about all of them<br \/>\ndeeply within the 2000 word limit that would be great. However, if there is an<br \/>\nissue with keeping within the limit, choose the ones where you can see an<br \/>\nimpact on the practice of accounting and can find evidence to support your<br \/>\narguments. If there are any theories you decide not to discuss I would like you<br \/>\nto mention them within the assignment and state a valid reason for not talking<br \/>\nabout it e.g. they aren&#8217;t that important and you provide evidence to support<br \/>\nthat claim<\/span><span style=\"font-size: 12pt; cursor: auto; color: inherit;\"><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\"><br style=\"cursor: auto; color: inherit;\"><br \/>\n<br style=\"cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12pt; cursor: auto; color: inherit;\"><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">I have also included a file of a past essay that did really well that<br \/>\ncould also be helpful; however, be wary that this assignment will go through<br \/>\nthe software Turnitin for a plagiarism and similarity check, so it shouldn&#8217;t be alike.<\/span><span style=\"font-size: 12pt; cursor: auto; color: inherit;\"><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\"><br style=\"cursor: auto; color: inherit;\"><br \/>\n<br style=\"cursor: auto; color: inherit;\"><br \/>\n<\/span><span style=\"font-size: 12pt; cursor: auto; color: inherit;\"><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">References and examples also used in the assignment shouldn&#8217;t be<br \/>\noutdated and should be current and relevant.<\/span><span style=\"font-size: 12pt; cursor: auto; color: inherit;\"><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\"><br \/><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: normal; cursor: auto; color: inherit;\"><span style=\"font-size: 12.5pt; cursor: auto; color: inherit;\">Here are some research papers that you could use in the assignment:<\/span><\/p>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"font-weight: bold; font-size: 20pt; cursor: auto; color: inherit;\">Example<br \/>\nfor normative accounting theory<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\">Moonitz<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"><br \/>\n(1961) and Sprouse and <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\">Moonitz<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"><br \/>\n(1962)<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"font-weight: bold; font-size: 20pt; cursor: auto; color: inherit;\">Example<br \/>\nfor positive accounting theory<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\">Wattz<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"> and Zimmerman (1978)<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\">Tesco <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"><a style=\"cursor: auto;\">2015<\/a><\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"> &amp; <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"><a style=\"cursor: auto;\">2005<\/a><\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-size: 18pt; cursor: auto;\"> Annual Reports&nbsp;<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">Altamuro<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">,<br \/>\nJ., &amp; Beatty, A. (2010). How does internal control regulation affect<br \/>\nfinancial reporting? <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">Journal<br \/>\nof Accounting and Economics, 49<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">(1), 58-74.<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">Carnegie,<br \/>\nG., Parker, L. and <\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">Tsahuridu<\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">,<br \/>\nE., 2021. It&#8217;s 2020: what is accounting today?.\u202fAustralian Accounting<br \/>\nReview,\u202f31(1), pp.65-73..<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">Nurunnabi<\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">,<br \/>\nM. (2014). \u2018Does accounting regulation matter?\u2019: An experience of international<br \/>\nfinancial reporting standards implementation in an emerging country. <\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">Research<br \/>\nin Accounting Regulation, 26<\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 19pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">(2), 230-238.&nbsp;<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; font-size: 19pt; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; font-size: 19pt; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold;\">Georgiou,<br \/>\nO. (2018). The Worth of Fair Value Accounting: Dissonance between Users and<br \/>\nStandard Setters. Contemporary Accounting Research, 35(3), 1297-1331<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">Barker,<br \/>\nR. (2015). Conservatism, prudence and the IASB&#8217;s conceptual framework. <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">Accounting<br \/>\nand Business Research, 45<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">(4),<br \/>\n514-538.<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; font-size: 19pt; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; font-size: 19pt; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold;\">GE,<br \/>\nW., Matsumoto, D., &amp; Zhang, J. L. (2011). Do CFOs Have Style? An Empirical<br \/>\nInvestigation of the Effect of Individual CFOs on Accounting Practices.<br \/>\nContemporary Accounting Research, 28(4), 1141-1179<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">Eliwa<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">,<br \/>\nY., <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">Aboud<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">,<br \/>\nA. and Saleh, A., 2021. ESG practices and the cost of debt: Evidence from EU<br \/>\ncountries. <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">Critical<br \/>\nPerspectives on Accounting<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">, 79, p.102097.<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-size: 17pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-size: 17pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">Serafeim<\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 17pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">, G.<br \/>\nand A. Yoon (2022). &#8216;Stock price reactions to ESG news: the role of ESG ratings<br \/>\nand disagreement&#8217;, <\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 17pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">Review of Accounting Studies<\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 17pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\">.<\/span><span style=\"color: inherit; background-color: var(--color-6); font-size: 17pt; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; cursor: auto;\"><br \/>\nVolume 28, pages 1500\u20131530, (2023)<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">Bofinger<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">,<br \/>\nY., K. J. <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">Heyden<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\"><br \/>\nand B. Rock (2022). &#8216;Corporate social responsibility and market efficiency:<br \/>\nEvidence from ESG and <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\">misvaluation<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 19pt; cursor: auto;\"><br \/>\nmeasures&#8217;, Journal of Banking &amp; Finance, 134, p. 106322.<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\">Michelon<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\">,<br \/>\nG., <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\">Pilonato<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\">,<br \/>\nS., &amp; <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\">Ricceri<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 16pt; cursor: auto;\">,<br \/>\nF. (2015). CSR reporting practices and the quality of disclosure: An empirical<br \/>\nanalysis. Critical Perspectives on Accounting, 33, 59-78.<\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\"><br \/><\/span><\/div>\n<div style=\"margin-left: 0.2in; margin-top: 12pt; margin-bottom: 0pt; line-height: 150%; cursor: auto; color: inherit;\"><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">Diouf, D. and O. <\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\">Boiral<\/span><span style=\"color: inherit; background-color: var(--color-6); font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: bold; font-size: 17pt; cursor: auto;\"><br \/>\n(2017). &#8216;The quality of sustainability reports and impression management: A<br \/>\nstakeholder perspective&#8217;, Accounting, Auditing &amp; Accountability Journal,<br \/>\n30, pp. 643-667.<\/span><\/div>\n<p><\/span><\/div>\n<div><span style=\"background-color: var(--color-6); color: inherit; font-size: 16.56px; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><br \/><\/span><\/div>\n<div><span style=\"background-color: var(--color-6); color: inherit; font-size: 16.56px; font-variant-ligatures: inherit; font-variant-caps: inherit;\"><br \/><\/span><\/div>\n<div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The assignment cannot exceed the 2000 word limit. 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