Non‐response bias is rarely explored in business research utilising annual reports. Such studies may reach incorrect conclusions in instances where there are systematic differences between companies who respond and those who do not. A global study into airline accounting practices by Tan,...

A positivist empirical study approach is employed using descriptive statistics and inferential statistics based on survey, website and archival data. The study measures the research performance of 573 Australian academic staff in the accounting discipline to explain what current accounting...

Purpose – This paper aims to focus on corporate social responsibility and workplace well-being by examining Indonesian Stock Exchange (IDX)-listed companies’ labour disclosures. Design/methodology/approach – Year-ending 2007 and 2010 annual report disclosures of 31 IDX-listed companies are...