1 - 6 of 6 articles
Purpose – The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company. Design/methodology/approach –...
Purpose – The purpose of this study is to shed light on the conditions that lead academics to seek co‐authors in some cases, but not in others: i.e. to identify empirical determinants of the co‐authorship decision. Design/methodology/approach – The methodology used for this purpose is logistic...
Purpose – Although the Sarbanes Oxley Act (SOX) has introduced rules to avoid auditor independence impairment, there are still issues that are not sufficiently solved. The purpose of this paper is to discuss the problems of auditor independence that arise by auditors being hired and paid by the...
Purpose – The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire. Design/methodology/approach – The questionnaire used was Biggs’...
Purpose – The purpose of this study is to attempt to gain an understanding of the root causes of barriers to the development of environmental management accounting in organizations. Design/methodology/approach – The study employs semi‐structured interviews with key informants accompanied by site...
Purpose – This study aims at examining the current global financial crisis, by emphasizing its main causes and perspectives to define the way they can be avoided in the future. The paper argues that there is a need for a new International Financial System with the function of coordinating and...
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