This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the...

Accounting conservatism has been recognized as a reporting strategy that benefits shareholders and financial statement users. We hypothesize that managers in general are likely to sacrifice the benefit associated with accounting conservatism when adopting meeting/beating market expectations...

It is argued in the literature that accounting conservatism may be used as a substitute for management earnings forecasts (MEFs) to reduce information asymmetry between investors and management (Hui et al., 2009). We document in this study that accounting conservatism serves as a substitute for...

The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of...

List of Contributors. Ad Hoc Reviewers. Editorial (M. Freedman, B. Jaggi). Environmental accounting, managerialism, and sustainability: is this planet safe in the hands of business and accounting? (R. Gray, J. Bebbington). A multi-case investigation of environmental legitimation in annual...