The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...

ChatGPT is considered a risk and an opportunity for academia. An area of threat in contemporary settings is whether it can become a student agent for assessments in academia. This study determines how ChatGPT can become a human agent for students on two financial accounting course units,...

We investigate for a positive relation between growth and the aggressiveness of accounting choices. The motivation is that this relation is an unexamined and very general implication from most existing theories and types of accounting choice. Note that the firms' decision to use aggressive...

We investigate for a positive relation between growth and the aggressiveness of accounting choices. Our motivation is that this relation is an unexamined and very general implication from most existing theories and types of aggressive accounting choice. Note that the firms' decision to use...

Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice...