This article induces the pragmatic structure of what financial reporting can be ? it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...

Using seven years of data from Australian firms, we test convergent, discriminant and predictive validity of three content analysis derived measures of the level of top management attention to key strategic dimensions based on Miles and Snow’s (1978) strategy framework. We do this by relating...

A basic element in advertising strategy is the choice of an appeal. In business-to-business (B2B) marketing communication, a long-standing approach relies on literal and factual, benefit-laden messages. Given the highly complex, costly and involved processes of business purchases, such...

The paper presents a new methodology for evaluating corporate voluntary disclosures in the annual report discussion section. Based on a new dataset of electronic annual reports and a standard text analysis software package, we text-search a large number of annual reports at minimal (marginal)...

The emergence of online labor markets makes it far easier to use individual human raters to evaluate materials for data collection and analysis in the social sciences. In this paper, we report the results of an experiment - conducted in an online labor market - that measured the effectiveness of...

University of Minnesota Ph.D. dissertation. August 2011. Major: Agricultural and Applied Economics. Advisors: Professor Jean Kinsey, Professor Paul Glewwe. 1 computer file (PDF);ix, 150 pages, appendices A-G.