Purpose – The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of accounting information are studied. From a review of...

Purpose – The purpose of this paper is to integrate the context of sustainability in a framework for greater corporate accountability. Design/methodology/approach – Applied conceptual research. Findings – This literature review shows that current corporate accountability frameworks forces...

Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements...

Purpose – Drawing upon compensating differentials, equity theory, and the psychological contract, women’s voices illustrate how organisational policy dissemination, implementation and change can lead to unintended assignee dissatisfaction with reward. Implications arise for organisational...

While we are observing some “green shoots,” it is too soon to speak of a recovery. We can, however, identify some key forces that are likely to shape any future growth path.

One important lesson of the crisis is the need to take a systemic view of measures aimed at financial stability. Measures that enhance the stability of a single institution could be inimical to the stability of the financial system as a whole.

Recent research suggests that management of the public sector's debt can have important effects on a country's macroeconomic performance. This article provides an overview of the factors that the recent literature has identified as important in determining the optimal composition of the public...

Purpose The purpose of this paper is to study the turnover of Italian shell companies (SCs)/missing traders used for tax crimes, a predicate offence of money laundering. This research could be useful for Italian obliged entities to the Anti-Money Laundering Law to detect and report SCs, as soon...

Purpose – The purpose of the paper is to explore whether there is any relationship(s) between social and environmental disclosure and the financial market performance of the UK's largest companies. Design/methodology/approach – Two data sets were used in the study. The CSEAR database of UK...

Purpose – To ascertain the principal benefits and drawbacks that have been experienced in implementing accruals‐based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of the Northern Ireland experience within the...