Cover -- Guest editorial -- Greenwashing and responsible investment practices: empirical evidence from Zimbabwe -- The integration of Shariah compliance in information system of Islamic financial institutions -- The global financial crisis and its aftermath: a perspective from fiction -- Is...

This article observes that American society's passion for intercollegiate sports competition is an extremely powerful, naturally evolved cultural force. The marketplace responds to cultural forces, and the commercialization of college sports directly reflects the marketplace realities of our...

Corporate Governance Failures in Emerging Economies - Evidence from Pakistan provides detailed insights regarding corporate governance practices, legal and regulatory frameworks, drivers of corporate governance codes, levels of compliance and various corporate governance mechanisms in an...

This paper is concerned with the impact of introductory financial accounting courses on student perceptions of business objectives. The paper reports the results of a questionnaire survey of UK and Japanese university students which investigated their views at the start and end of an...

This dissertation investigates the implementation of FRS 13 by UK non-financialcompanies, and assesses the impact of the Standard on both users and preparers of Annual Reports. The investigation involves (i) a content analysis of the reporting practices of companies on their derivatives usage...

From 1 January 2005, all EU-listed firms are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards(IFRS) (EU, 2002). This requirement represents one of the most fundamental changes to affect financial reporting in recent times....

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate...