This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....

Research Question - Whether accounting research has been in a better status after the domination of Rochester School of Accountancy's Positive Accounting Methodology. Motivation - This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester...