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 study is to investigate the value‐relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil pipelines in the USA. Design/methodology/approach – An event study methodology is used to examine the...

Purpose – The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate...

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 examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China. Design/methodology/approach – The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and...

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 to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices. Design/methodology/approach – The authors employed a qualitative research...

Purpose – The purpose of this paper is to address the question of whether Malaysian public listed companies manage their earnings in response to changes in tax polices. The context of this study is the tax waiver year of 1999 which came about from the introduction of the Self Assessment System...

Purpose – The purpose of this paper is to assess the suitability of the International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES) for small businesses (micro entities and SMEs) in Ghana by assessing their need for the IFRS for SMEs and the appropriateness...

Purpose – The purpose of this paper is to assess the suitability of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES) for small businesses (micro entities and SMEs) in Ghana by assessing their need for the IFRS for SMEs and the appropriateness...