Are the Western-developed theoretical perspectives of public legitimation, government-imposed political costs, media agenda setting, management strategic posturing with stakeholders and economic performance able to explain the fledgling practice of corporate social and environmental reporting...

The medium for processing and reporting corporate financial and businessinformation through the supply chain from the manager-preparer to governmentregulators and to external users has been evolving. In Australia, some majorregulatory agencies of federal and state governments recently went...

Purpose - This paper aims to investigate changes in corporate disclosures of labour-related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards (IFRSs) in Australia....

Purpose: This study aims to examine whether or not listed companies' disclosure of intellectual capital is value-relevant in share markets and to assess its moderating role in the value-relevance of reported earnings and equity following the adoption of international financial reporting...

It is important to understand what influence managers to provide voluntary information to outside investors and whether the information provided by management is perceived to be credible by outside shareholders and stakeholders. Using the annual reports of 155 Malaysian listed companies, this...