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...

Moral choice, as a precursor to behavious, has an important influence on the success or failure of business entities. According to Rest, 1983, Morality, Moral Behaviour and Moral Development (John Wiley & Sons, New York), moral choice is prompted, amongst other things, by a motivational...

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...