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Information for management decisions is typically presented in both numeric and nonnumeric forms. This paper tests whether the choice of presentation form affects the use of such information by decision makers. Selected information from corporate annual reports was provided to a group of...
Persistent link: https://www.econbiz.de/10009218416
integrating the considerable impact of readers' attributes on readability and accounting communication effectiveness …Purpose – This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch … applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting …
Persistent link: https://www.econbiz.de/10010686124
The objective of this research project was to ascertain the role of management accountants in relation to strategic human resource management (SHRM) and the information provided for SHRM. To achieve this objective four case studies (two UK and two Canadian organisations) were conducted using a...
Persistent link: https://www.econbiz.de/10009435347
Persistent link: https://www.econbiz.de/10005012754
This paper examines the behavioural impacts in an accounting environment arising from changes to government policy … those excluded from such opportunities. In this research setting, this impacted in the accounting environment and …
Persistent link: https://www.econbiz.de/10008538803
This paper examines the behavioural impacts in an accounting environment arising from changes to government policy … those excluded from such opportunities. In this research setting, this impacted in the accounting environment and …
Persistent link: https://www.econbiz.de/10005553199
Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. Our concern is to gain insights into and to critically appraise various dimensions of these annual reports so as to...
Persistent link: https://www.econbiz.de/10005640631
Persistent link: https://www.econbiz.de/10004307936
his information give rise to information loss in communication, although they do not by themselves completely eliminate … information transmission in equilibrium. However, an underconfident sender may prefer no communication to informative … communication. We also show that when the sender is biased, overconfidence can lead to more information transmission and welfare …
Persistent link: https://www.econbiz.de/10011154920
apprehension. An emerging concern in accounting is that attempts made to improve students' communication skills may fail or be less …In the context of an accounting curriculum that has been significantly modified over the past decade in response to … calls for skills development, this study investigates the impacts of curriculum on students' levels of communication …
Persistent link: https://www.econbiz.de/10005458108