Journal of Human Resource Costing & Accounting: Volume 10 Issue 2
Table of contents
The interaction between accruals management and financial engineering with special purpose entities
Hamadi Matoussi, Mohamed Chakib KolsiIn response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their…
1107
Intellectual capital disclosure (ICD): A comparison of Italy and the UK
Saverio Bozzolan, Philip O'Regan, Federica RicceriTo explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge…
1655
Content analysis of social, environmental reporting: what is new?
James Guthrie, Indra AbeysekeraThe aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current…
5376
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