Purpose – The purpose of this research is to first examine whether the amount of impairment losses recognized by Thai listed firms is associated with the economic indicators suggested in the relevant accounting standard. Second, the study investigates whether efficiency versus opportunism...

Purpose – The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. The paper aims to explore whether no-debt companies have governance...

Purpose – The purpose of this paper is to examine the extent of corporate governance reporting by United Arab Emirates (UAE) listed corporations. Design/methodology/approach – The paper reports on the study of annual reports of 95 UAE listed corporations representing the major economic...

Purpose – The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for...

Purpose – The purpose of this paper is to examine the extent of corporate governance reporting by United Arab Emirates (UAE) listed corporations. Design/methodology/approach – The paper reports on the study of annual reports of 95 UAE listed corporations representing the major economic...