In this article, we demonstrate that contemporary financial reporting systems have the capacity to contribute significantly to the generation of innovation-relevant competitive intelligence. This potential arises because, as part of its regular work, the financial reporting system compiles,...

The objective of this study is to explore the factors influencing the decision of the students on two-year College education to accept the offer of accounting as a major. The study examines the influence of variables such as career opportunities, family members and friends, and earnings...

This study investigates the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists between voluntary disclosure and firm-specific characteristics namely, size,...