Purpose – The purpose of this paper is to investigate the association between corporate governance mechanisms and quality of forward-looking information in the Chinese stock market which presents a mandatory disclosure environment for forward-looking information. Design/methodology/approach...

This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members across their entire academic careers. A geographic approach was adopted with the intention of providing a historical...

Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs),...