Forthcoming Articles

International Journal of Corporate Governance

International Journal of Corporate Governance (IJCG)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Corporate Governance (One paper in press)

Regular Issues

  • The role of CSR in shaping financial reporting and accounting decisions in India: A Fuzzy Analytical Hierarchy Process Approach.   Order a copy of this article
    by Suresh Sahoo, Stutee Mohanty, Saudamini Swain 
    Abstract: This study examines the role of various Corporate Social Responsibility (CSR) factors in determining and shaping corporations’ financial reporting and accounting decisions in India, the fastest growing economy in the world. This study includes various CSR variables deduced by conducting a thorough literature review of articles published by numerous academics and researchers in Scopus-indexed journals over the past two decades. The authors employed the fuzzy Analytical Hierarchy Process (F-AHP) to investigate the impact of CSR constructs on the choices made by corporate leaders in the country. The results highlight that global standards and guidelines, sustainability, and stakeholder engagement have the most significant positive impact on Indian business leaders’ financial reporting and accounting decisions. Risk management has the least significant effect on these decisions.
    Keywords: CSR; Financial reporting; Accounting; Decision-making; Corporations; F-AHP.

 

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