During the last two decades of New Public Management (NPM), reformist governments have transformed the principle underlying Australia’s government accountability from compliance to performance evaluation. This change has been instituted in three phases, against a backdrop of uncertainty,...

This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was...

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...