This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the...

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report...

Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a...

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Design/methodology/approach – The study relies on information disclosed in the web sites of NFP organisations. Findings –...

Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a...

Purpose This study aims to examine the relationship between accounting measurement method of biological asset and financial reporting quality. Specifically, this study examines whether using fair value method or the historical cost method on biological asset provides different financial...