Due to the gravity of its environmental problems where 16 of the 20 most polluted cities on earth reside in China, the national development strategy for environmental protection has become more focused since the Sixth National conference on Environmental Protection in 2006. The government has...

The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh. Design/Methodology/Approach: From a sample of 136 listed companies with Dhaka Stock Exchange and by using the content analysis with codification of data, it examines the...

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the...