This research examines social and environmental NGO usage of corporate social disclosure. The research confirms that social and environment groups are users of corporate social disclosure, however in contrast to earlier NGO studies, such as Tilt (1994), Annual Reports appear to be no longer the...

This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of...

When the number of cues provided to a banker for a decision is increased it may (1) increase their information load (number of relevant cues), (2) increase their data load (number of irrelevant cues), and (3) reduce their uncertainty. Models, on the other hand, are not affected by information or...

With a heightened focus on the concept of sustainability in the past few decades, government, business and individuals have become increasingly aware of the need to reduce our environmental footprint. Consequently there has been much research on consumer environmental behaviour, and the beliefs,...

This study considers whether the strategic decision to enter voluntary administration (VA) rather than to trade the company’s business for a protracted period of declining performance is systematically related to the effective monitoring of management decision-making. Analysis that tests...

This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we...