Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …

UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims … to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its … social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in …