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Diogenis Baboukardos

Audencia Business School

8 Road Joneliere

BP 31222

Nantes Cedex 3, 44312

France

  • Audencia Business School

SCHOLARLY PAPERS

11

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400

TOTAL CITATIONS

0

Scholarly Papers (11)

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1.

Market Valuation Implications of Scope 2 Carbon Emissions: Measurement Effects of Dual Reporting

Number of pages: 24 Posted: 27 Jun 2022
Diogenis Baboukardos, Frank Schiemann and Chaoyuan She
Audencia Business School, University of Bamberg and University of Essex
Downloads 284 (268,226)

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Carbon emissions, Scope 2 emissions, value relevance, dual reporting

2.

How the Information Content of Integrated Reporting Flows into the Stock Market

Number of pages: 48 Posted: 15 Oct 2022
Dimos Andronoudis, Diogenis Baboukardos and Fanis Tsoligkas
Fathom Financial Consulting, Audencia Business School and University of Bath - School of Management
Downloads 116 (630,858)

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Integrated Reporting, Discount Rate News, Pricing Process, South Africa

3.

Climate Change Reporting: What Do We Know About its Determinants and Capital Market Consequences

Project Report. ICAS, Edinburgh; 2025
Posted: 12 Mar 2025
Diogenis Baboukardos, Evangelos Seretis and Ioannis Tsalavoutas
Audencia Business School, University of Glasgow and University of Glasgow - Accounting and Finance Group

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Climate Change Reporting, Sustainability, Determinants, Capital Market Consequences

4.

Highlighting Some ‘Blind Spots’: Mapping the Theoretical Underpinnings of Sustainability Accounting and Management Research in Emerging and Developing Economies

Sustainability Accounting, Management and Policy Journal, , Volume 12, Issue 4, August 2021, Pages 719-732
Posted: 26 Sep 2021
Diogenis Baboukardos, Eshani Beddewela and Teerooven Soobaroyen
Audencia Business School, Independent and University of Essex - Essex Business School

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5.

Social Performance and Social Media Activity in Times of Pandemic: Evidence from COVID-19-Related Twitter Activity

Corporate Governance: The International Journal of Business in Society, Forthcoming
Posted: 20 Apr 2021
Diogenis Baboukardos, Silvia Gaia and Chaoyuan She
Audencia Business School, Independent and University of Essex

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Twitter, COVID-19 pandemic, social performance, financial resilience

6.

Audit Fees, Non-audit Fees and Access to Finance: Evidence From India

Journal of International Accounting, Auditing and Taxation, Forthcoming
Posted: 20 Apr 2021
Rasheed Alrashidi, Diogenis Baboukardos and Thankom Arun
The Public Authority for Applied Education and Training (Kuwait) - College of Business Studies, Audencia Business School and University of Essex - Essex Business School

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Access to finance Audit fees Non-audit fees India

7.

Integrated Thinking and Sustainability Reporting Assurance: International Evidence

Business Strategy and the Environment, Forthcoming
Posted: 01 Feb 2021 Last Revised: 20 Apr 2021
Diogenis Baboukardos, Musa Mangena and Abdullahi Ishola
Audencia Business School, University of Nottingham Business School and University of Essex - Essex Business School

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Integrated thinking; Sustainability reporting assurance, Integrated reporting, Legal systems, Stakeholder engagement

8.

The Valuation Relevance of Environmental Performance Revisited: The Moderating Role of Environmental Provisions

British Accounting Review, Volume 50, Issue 1, January 2018, Pages 32-47
Posted: 21 Sep 2017 Last Revised: 01 Apr 2018
Diogenis Baboukardos
Audencia Business School

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Environmental performance, Environmental provisions, Value relevance, France, Mandatory disclosures

9.

Market Valuation of Greenhouse Gas Emissions Under a Mandatory Reporting Regime: Evidence from the UK

Accounting Forum, Volume 41, Issue 3, September 2017, Pages 221-233
Posted: 06 Apr 2017 Last Revised: 05 Nov 2017
Diogenis Baboukardos
Audencia Business School

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Greenhouse gas emissions; Value relevance; London Stock Exchange; Mandatory disclosures; Reporting regulation

10.

Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note

Journal of Accounting and Public Policy, Volume 35, Issue 4, July–August 2016, Pages 437–452
Posted: 02 Mar 2016 Last Revised: 28 Sep 2016
Diogenis Baboukardos and Gunnar Rimmel
Audencia Business School and Independent

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Integrated reporting, King III, Value relevance, Net assets, Earnings, South Africa

11.

Goodwill Under IFRS: Relevance and Disclosures in an Unfavorable Environment

Accounting Forum; March 2014, 38(1), pg.1–17
Posted: 16 Feb 2016
Diogenis Baboukardos and Gunnar Rimmel
Audencia Business School and Independent

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Goodwill, Value relevance, Fair value accounting, Mandatory disclosures, IFRS, Greece