Table of contents
Incentives for fixed asset revaluations: the UK evidence
George Emmanuel Iatridis, George KilirgiotisThe purpose of this paper is to examine the incentives for fixed asset revaluation. The motives that are investigated include firm size, fixed asset intensity, firm foreign…
Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites
Hadrian Gery Djajadikerta, Terri TrireksaniThe purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED) made by Indonesian listed companies in the Indonesia Stock Exchange…
Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors
Halil Paino, Malcolm Smith, Zubaidah IsmailThe purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB)…
Accounting data and UK dividends
Abdallah Atieh, Simon HussainAccruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether they provide users of accounts with additional insight into a firm's…
The developing role of the financial controller: evidence from the UK
Alan Graham, Susan Davey‐Evans, Ian ToonThe purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou