Following radical restructuring of the electricity industry in New Zealand since 1987, the
government adopted a “light‐handed” regulatory regime that used market‐based methods …

Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK
higher education institutions'(HEIs) annual reports and examine whether internal …

Purpose The purpose of this paper is to explore a new way to disclose intellectual capital
(IC) in universities through their websites. Going beyond traditional tools used for intellectual …

The methodology used to craft a disclosure index with parametric statistical properties is
described and explained. The index is developed from a public accountability perspective …

Past accounting research contains an extensive range of disclosure and determinants
studies. But these studies have one major methodological drawback: the disclosure analysis …

Purpose–The purpose of this paper is to assess the extent and quality of intellectual capital
disclosures (ICDs) in the annual reports of the New Zealand local government sector …

La integración de la responsabilidad social constituye uno de los ejes centrales de la
Estrategia Universidad 2015 como elemento fundamental del compromiso de la universidad …

This study examines the annual reports of 100 United States (US) institutions of higher
education to determine identifiable and measurable factors associated with extent of …

This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public
universities in their annual reports and to identify and examine its drivers. An empirical …

Purpose This paper aims to explore how the Italian wine industry discloses corporate social
responsibility (CSR) practices and quality certifications and the corresponding determinants …