Boedker, Christina; Mouritsen, Jan; Guthrie, James - In: Journal of Human Resource Costing & Accounting 12 (2008) 1, pp. 14-25
Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...