The compulsory use of IFRS for the consolidated statements of listed companies in the EU
and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of …

Accounting historians have long recognised accounting's international scope but have
typically concentrated their research endeavours on region‐or country‐specific studies, or …

Abstract Manuscript Type Empirical Research Question/Issue This paper examines the
influence of corporate governance on risk disclosure practices in the UK and I taly and also …

Over the past 25 years, significant New Public Management (NPM) reforms, particularly
towards accrual accounting, have characterized the public sector in many countries. The …

This paper investigates triple bottom‐line (TBL) disclosures of 50 of the largest US and
Japanese companies. Twenty disclosure criteria were developed for each of the TBL …

Corporate social reporting, while not mandatory in most countries, has been adopted by
many large companies around the world and there are now a variety of competing global …

Responding to the widespread adoption of the Internet and the rapidly growing demands for
information from stakeholders, corporations around the world are using the Internet for …

The adoption of IFRS around the globe has stimulated empirical research that investigates
the financial reporting and capital market effects associated with an accounting regime …

As more countries consider the adoption of International Financial Reporting Standards
(IFRS) that are based on practices prevalent in the English-speaking countries with free …

This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …