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Disclosure of goodwill impairment under AASB 136 from 2005 - 2010

Guthrie, James P.; Pang, Tsz Ting - In: Australian accounting review 23 (2013) 3, pp. 216-231

Persistent link: https://www.econbiz.de/10010198546

Annual External Reporting by New Zealand Secondary Schools : An Assessment of Accountability Disclosures

Tooley, Stuart - 2009

The 1989 transformation of educational administration in New Zealand emphasised a 'new' accountability framework. The aim of the 'new' accountability was to demonstrate that educational investments yielded educational payoffs; including that educational institutions provide evidence of their...

Persistent link: https://www.econbiz.de/10012764433

Public universities and impacts of COVID-19 in Australia : risk disclosures and organisational change

Carnegie, Garry D.; Guthrie, James P.; Martin-Sardesai, Ann - In: Accounting, auditing & accountability journal 35 (2022) 1, pp. 61-73

Persistent link: https://www.econbiz.de/10012798342

Does voluntary greenhouse gas emissions disclosure reduce information asymmetry? : Australian evidence

Borghei, Zahra; Leung, Philomena; Guthrie, James P. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 8 (2018) 2, pp. 123-147

Persistent link: https://www.econbiz.de/10011934537

Does intellectual capital disclosure in analysts' reports vary by firm characteristics?

Abhayawansa, Subhash; Guthrie, James P. - In: Advances in accounting : a research annual 35 (2016), pp. 26-38

Persistent link: https://www.econbiz.de/10011713494

The quality of energy efficiency disclosures : an exploratory study of Australian cities

Mia, Parvez; Hazelton, James; Guthrie, James P. - In: Meditari accountancy research 32 (2024) 2, pp. 487-511

Persistent link: https://www.econbiz.de/10014514083

Simulacra and sustainability disclosure : analysis of the interpretative models of creating shared value

Corazza, Laura; Domenico Scagnelli, Simone; Mio, Chiara - In: Corporate social responsibility and environmental management 24 (2017) 5, pp. 414-434

Persistent link: https://www.econbiz.de/10011825539

Material legitimacy : blending organisational and stakeholder concerns through non-financial information disclosures

Dumay, John; Frost, Geoff; Beck, Cornelia - In: Journal of accounting & organizational change 11 (2015) 1, pp. 2-23

Persistent link: https://www.econbiz.de/10011297592

Forward-Looking Intellectual Capital Disclosure in IPOs : Implications for Intellectual Capital and Integrated Reporting

Garanina, Tatiana - 2019

Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...

Persistent link: https://www.econbiz.de/10012859108

A Critical Reflection on the Future of Intellectual Capital : From Reporting to Disclosure

Dumay, John - 2016

Purpose – The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and practitioner. Design/methodology/approach – Offers a first-hand reflection on the future of IC,...

Persistent link: https://www.econbiz.de/10012993376