Browsing Accounting by Title
Now showing items 49-68 of 139
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Domestic Water Charges in Ireland - Issues and Challenges Conveyed through Social Media
(Springer Verlag, 2016-06-01)This paper analyses a Twitter dataset to explore water governance and stakeholder engagement during the introduction of domestic water charges in Ireland. The results highlight active Twitter use during the analysis period, ... -
Earnings management and the role of auditors in an unusual IFRS context: the case of Greece
(Elsevier, 2012)The mandatory adoption of International Financial Reporting Standards (IFRS) on January 1, 2005 aimed to improve the quality of financial reporting in Greece, which had been regularly criticized for the practice of earnings ... -
The effect of corporate governance on sustainability disclosure
(Springer, 2012)Drawing on stakeholder theory, this paper examines the relationship of board composition, leadership and structure on sustainability disclosure. We discuss that good corporate governance and sustainability disclosure can ... -
The effect of large audit firm mergers on audit pricing in the UK
(University of Exeter, Department of Accounting, 2006) -
Enhancement and obfuscation through the use of graphs in sustainability reports: An international comparison
(Emerald, 2012)Purpose – In this study we investigate the use of graphs in corporate sustainability reports and attempt to determine, first, whether the use of graphs appears to be associated with attempts at impression management, and ... -
Environmental and Social Disclosures and Firm Risk
(Springer Verlag (Germany), 2016-08-25)We examine the link between a firm’s environmental (E) and social (S) disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures ... -
Environmental and social disclosures: link with corporate financial performance
(Elsevier, 2014-11-14)Environmental and social disclosures entail costs, yet increasingly, large listed firms are making higher and better quality disclosures. In this paper we examine the link between a firm’s environmental and social disclosures ... -
Environmental liabilities and diversity in practice under international financial reporting standards
(Emerald, 2015-08-01)Purpose – Our purpose is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to IFRS in 2011, Canadian regulators asked the IFRS Interpretations ... -
Environmental reporting: transparency to stakeholders or stakeholders’ manipulation? An analysis of disclosure tone and the role of board of directors
(Wiley, 2014)We study whether environmental reporting serves as a transparency tool to communicate sound environmental policies to stakeholders or rather as a manipulation tool of stakeholders' perceptions. In particular, we focus on ... -
Establishment creation and destruction across business density cycles: US evidence
(Springer Verlag, 2014-08-15)Abstract: This paper investigates how business establishment entry and exit are affected by cycles in business density. We assess how entry/exit behave when markets over and under shoot a dynamic equilibrium number of ... -
The evolution of Darwinism in business studies
(SSRN, 2006-07-04)The current invocation of Darwin in accounting research is not matched to the earliest invocations of Darwinism in accounting and economics. The study has two objectives: firstly, to document the change from Darwinism ... -
An examination of international accounting standard-setting due process and the implications for legitimacy
(Elsevier, 2015)This paper explores accounting standard-setting by focusing on relative levels of stakeholder and jurisdictional influence in the financial instruments disclosure reporting due process. We draw on legitimacy theory to ... -
Executive compensation and the split share structure reform in China
(Taylor & Francis, 2013-07)The split share structure reform in China enables state shareholders of listed firms to trade their restricted shares. This renders the wealth of state shareholders more strongly related to share price movements. We predict ... -
Explaining governance failure: accountability spaces in-between and bias
(Inderscience, 2012-08)The paper is based on a 2-year participant observer case study of the governance failures in a UK housing association that experienced significant adverse performance resulting in its near collapse. The research is concerned ... -
Fair value in financial reporting: problems and pitfalls in practice - A case study analysis of the use of fair valuation at Enron.
(Elsevier, 2008-04)This paper contributes to the debate on the use of mark to market accounting in financial reporting by means of a case study-based examination of the use of mark to market accounting by Enron Corp. in the years immediately ... -
Financial crisis, contagion, and the British banking system between the world wars
(Routledge, 2011)In a globalised world, when financial crisis strikes, can countries which are well-integrated into the world financial system escape? Recent experience suggests not. In the early 1930s, Britain's openness at the centre of ... -
Financial Reporting, Banking and Financial Crisis: Past, Present and Future
(Edward Elgar, 2016)n/a -
Findings on the impact of self assessment on the compliance behaviour of individual taxpayers in Malaysia: a case study approach
(Monash University, 2010)This article presents research findings based on the conduct of 74 case studies with individual taxpayers at the time that self assessment was introduced in Malaysia. Generally, it was found that subjects now exercised ... -
City of enterprise: perspectives on Auckland business history
(Auckland University Press, 2006)From its earliest days, the city of Auckland thrived on business; it quickly became, and still remains, the commercial and financial capital of the country. This important book, "City of Enterprise", sets Auckland's business ...