Category:Accounting and Finance
Table Of Contents
Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in…
Institutional and economic determinants of corporate social responsibility disclosure by banks: Institutional perspectivesJonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Maria José Pires Carvalho Silva
This study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.
Are provisions and contingent liabilities priced by the market?: An exploratory study in Portugal and the UKAna Isabel Lopes, Laura Reis
This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.
This paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there…
Voluntary disclosure of environmental performance after regulatory change: Evidence from the utility industryKim Shima, Scott Fung
The purpose of this study is to use recent US legislative activity surrounding changes to the Environmental Protection Agency (EPA)/Clean Air Act in 2010, which changes…
This paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery…
Renamed from:Meditari Accountancy Research
Online date, start – end:2012
Copyright Holder:Emerald Publishing Limited
- Prof Charl de Villiers