阿斯顿大学PhD position in Environmental Accounting Recognition and Market Informativeness申请条件要求-申请方
主办方
阿斯顿大学
PhD直招介绍
About the Project
Project Details
As global climate risks intensify, regulators and standard-setters are strengthening sustainability reporting requirements. The introduction of IFRS S1 and IFRS S2 by the International Sustainability Standards Board marks a significant shift toward globally standardised sustainability disclosure. However, a fundamental question remains unresolved: does enhanced environmental disclosure alone improve the quality of financial reporting, or is formal recognition of environmental obligations within audited financial statements necessary to improve market transparency? This project investigates how the financial statement recognition of environmental costs and liabilities shapes market informativeness, particularly by improving analyst forecast quality and enhancing the broader information environment faced by capital market participants. Moving beyond broad ESG disclosure scores, the study focuses specifically on the recognition of environmental obligations within financial statements - including provisions, remediation costs, decommissioning liabilities, impairments, and related expenditures. These recognised items directly affect earnings and balance sheet positions and therefore may have measurable consequences for investors and analysts. The study adopts a research design that compares firms listed in the United Kingdom and the United States, enabling a rigorous examination of how IFRS and US GAAP may differ in shaping the recognition and usefulness of environmental accounting information. This cross-country settings comparison provides a unique opportunity to evaluate how variations in accounting standards influence the informativeness of environmental information disclosure and its capital market participants. This doctoral project offers an outstanding opportunity for a motivated candidate to engage in rigorous empirical research at the forefront of sustainability accounting, financial reporting, and international regulation.
阿斯顿大学 PhD position in Environmental Accounting Recognition and Market Informativeness项目有没有奖学金，是不是全奖Phd招生，下面我们一起看一下【大学名称】Phd的奖学金资助情况
项目资助情况
Funding Notes
This project covers all tuition fees.
Please note that the successful candidate will be responsible for living expenses, and any costs relating to moving to Birmingham and/or visiting the Aston campus. International students must meet the financial requirements for the visa, flights, and NHS Surcharge. Applicants should be confident that they can meet these costs before applying.
Further information can be found here: Financial Requirements | Aston University( https://www.aston.ac.uk/current-students/support-services/international/prospective-students/financial-requirements#:~:text=The%20documents%20they%20generally%20accept,name%20or%20your%20parent%27s%20name )
阿斯顿大学Phd申请条件和要求都有哪些？PhD position in Environmental Accounting Recognition and Market Informativeness项目是不是全奖？有没有奖学金？下面我们一起看一下阿斯顿大学申请Phd直招需要具备哪些条件和要求，以及托福、雅思语言成绩要到多少才能申请。
申请要求
Person Specification
The successful applicant should hold, or expect to achieve:
A First or Upper Second Class Honours undergraduate degree, and a Masters degree with Merit or Distinction, both in relevant subjects.
Qualifications from overseas institutions will be considered, but performance must be equivalent to that described above, and the University reserves the right to ascertain this equivalence according to its own criteria.
Desirable / Essential Skills or Experience
Required characteristics
Strong quantitative skills, including familiarity with statistical analysis (e.g., using Stata, R, Python, or similar). Solid understanding of financial reporting and accounting principles, including familiarity with IFRS and US GAAP. Ability to work with large datasets and an interest in empirical archival research and textual analysis.
Desirable characteristics
Prior experience in sustainability/ESG reporting. Awareness of current developments in sustainability reporting. Experience with data collection and coding (e.g., content analysis of annual reports). Experience using financial databases (e.g., Bloomberg, LSEG Workspace, Compustat, or similar).
报名方式
联系人
姓名：Postgraduate Admissions team
邮箱：pgr_admissions@aston.ac.uk
招生人信息
Dr A Allam, Dr L Ferdous
邮箱：a.allam@aston.ac.uk
相关资源
扫描二维码
下载申请方APP
下载申请方APP
扫描二维码
下载申请方APP