Purpose – This paper aims to provide insights into stakeholder expectations regarding the types of disclosures a firm should make, and if dissatisfied with the disclosure policy, whether it will use different intervention strategies in an attempt to induce the desired disclosure outcome....

Purpose – Stakeholder theory has been used extensively as it offers a way to address the changing demands in a dynamic business environment. This study aims to use stakeholder theory to analyze corporate environmental behavior by Australian listed companies. Design/methodology/approach – By...

Purpose – The definition of individual generic skills is problematic, despite the pressure for the development of such skills during accounting degrees coming from government and employers. This study aims to present definitions to allow academics to establish a point of reference when...

type="main" xml:id="acfi12046-abs-0001" <title type="main">Abstract</title> <p>We study the relationship between investor relations disclosure and analyst forecast properties in Australian firms, a setting dominated by small firms with limited analyst coverage and requiring continuous disclosure of price sensitive...</p>

type="main" xml:id="acfi12006-abs-0001" <title type="main">Abstract</title> <p>Discretionary current accruals of Chinese initial public offering (IPO) firms decreased after the abolition of fixed-price offering systems that directly linked offering price to reported earnings. Results suggest IPO firms that decrease...</p>

type="main" xml:id="acfi12004-abs-0001" <title type="main">Abstract</title> <p>This article examines the impact of FASB Interpretation No. 46 (Revised), FIN 46(R), on perceived earnings informativeness of companies with special purpose entities (SPEs). We find that the impact depends on the pre-FIN 46(R) incentives for using...</p>

We examine chief executive officer remuneration disclosure in Australia from 1998 to 2004. Disclosure was first required by the "Company Law Review Act 1998" ("CLRA98"). Despite "CLRA98"'s clear intentions, firms generally failed to comply until the requirements were formalized by "Director and...