Purpose This paper aims to investigate the entrepreneurship perception and business developmental strategy of silk business in Wajo Regency, South Sulawesi Province, Indonesia. Design/methodology/approach The study subject was the silk industry located in Wajo Regency, South Sulawesi Province....

Purpose In what is going to be an uncertain and rapidly evolving global economic landscape, it is clear that firms will have to become more adaptive and responsive to changes within their marketplace. To do this, businesses will not only need to engage in business model experimentation but also...

Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman’s statement and firm failure. Show that these statements are closely associated with financial...

Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks ' annual reports...

Purpose – The purpose of this paper is to explore whether there are differences in either the level of support for the mandatory adoption of International Financial Reporting Standards or the arguments made by various stakeholder groups within Japan’s Business Accounting Council (BAC) during...

Purpose – The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type of information reported based on the “search”, “experience”, and “credence” typology....

Purpose – The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American...

Purpose – Grieving resulting from the death of a loved one or someone familiar is a painful process and individuals invariably seek support to help them through this difficult period. In this study, the paper investigates the role microblogs play by exploring the types of messages following...

Purpose – This study seeks to establish and compare the research and publication patterns and output of academic librarians in Eastern Africa from 2000 to 2009 using informetric techniques. Design/methodology/approach – The study confined its scope to publications produced between 2000 and...

In the discount store area, foreign large retailers such as Wal‐mart, Carrefour, and Costco fight hard with domestic retailers in Korea. The Korean customer is a judge in the centre of such a difficult fight. Therefore, foreign retailers who are willing to win the game should pay attention to...