Purpose: This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The...

This study examines the environmental disclosure strategies of Canadian resource companies during the period 1985 to 2008. The research questions whether disclosure decisions reflect signalling or legitimization strategies by studying the relation between the companies' environmental disclosure...

Purpose: The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted in China despite its conservative accounting...

How do accounting principles become generally accepted? This study develops an analytical framework for the process of general acceptance based on research into social movements. Social movement theory (SMT) has its roots in management and sociology research. We draw on SMT to develop a...

This study examines environmental reporting by Canadian mining and oil & gas companies in their annual reports and stand-alone Corporate Social Responsibility (CSR) reports over a 24-year period from 1985 to 2008. It investigates whether environmental disclosure strategy is driven by economic...

The current reporting environment with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing problem. This paper provides explanations and empirical evidence for why some types of accounting estimates in...