In December 2008, the SEC approved final rules which require companies to submit financial statements in XBRL format with their SEC filings, beginning with quarterly June 2009 filings for the largest companies and within three years for all public companies. Previously, the SEC established a...

This study explores the roles of the board of directors (BOD) (as a proxy for board performance) in Malaysian listed companies and examines the relationship between board roles and firm performance. Four board roles (strategy, service, monitoring, and resource dependence) are considered in this...

We present a detailed case study of the relationship between migrant labour and a trade union in a period immediately following 12 years of hostile neo-liberal politics in Australia: 1996-2007. We find that Australia's Construction Forestry Mining and Energy Union (CFMEU) has reinvented itself...

This paper introduces and appraises two new interpretations of accounting: accounting as a 'labour process' and accounting as the 'self-consciousness of capital'. These interpretations of accounting were presented by T. Miyosawa and A. Tanaka respectively in their attempts to bridge the gap in...

International Financial Reporting Standards (IFRS) are the standards and interpretations issued by the International Accounting Standards Board (IASB). These standards offer the standardisation of the financial information and financial activities worldwide. Current and potential investors and...

This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and...