Table of contents
Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam
Son Dang‐DucThe purpose of this paper is to report the findings of a survey examining the factors that affect compliance with accounting standards by small and medium‐sized enterprises (SMEs…
The role of accruals as a signal in earnings and dividend announcements : New Zealand evidence
Hardjo Koerniadi, Alireza Tourani‐RadThe purpose of this paper is to examine whether managers deliberately use accruals to convey information regarding firm future profitability.
Future‐oriented narrative reporting: determinants and use
Khaled Hussainey, Basil Al‐NajjarThe purpose of this paper is to examine the determinants of future‐oriented information in UK annual report narrative sections. The paper also investigates the association between…
Corporate environmental disclosure practices in India
Mitali Sen, Kuhali Mukherjee, J.K. PattanayakThe purpose of this paper is to identify the existing status of environmental disclosure practices in Indian core sector companies.
IAS39 and measurement quality: bankers’ perceptions
Yiannis Anagnostopoulos, Roger BucklandThe purpose of this paper is to make an empirical contribution by investigating the boundaries between external financial reporting and decision making through assessing the…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou