Journal of Applied Accounting Research: Volume 14 Issue 2

Exploring the discharge of e-countability by charities

Ciaran Connolly, Alpa Dhanani

This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK…

Determinants and value relevance of corporate disclosure : Evidence from the emerging capital market of Ghana

Godfred A. Bokpin

– The purpose of this paper is to document the determinants and value relevance of corporate disclosure and transparency on the Ghana Stock Exchange (GSE).

Innovating cost accounting practices in rail transport companies

Antonella Cugini, Giovanna Michelon, Silvia Pilonato

– The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system of rail transport companies.

Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments

Sandra Cohen, Nikolaos Kaimenakis, George Venieris

The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek…

Human capital disclosures in developing countries: figureheads and value creators

Ching Choo Huang, Robert Luther, Michael Tayles, Roszaini Haniffa

The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such…