Purpose – The purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001. Design/methodology/approach – The extent and nature of CSR in annual reports was measured according...

Many studies have discussed mutual funds performance, especially about the persistence of excess returns. Regression is the most common method to be used to research the fund persistence. Dutta (2002) proposes a simpler approach – a direct annual examination of whether a fund beats a market...

Purpose – The purpose of this research is to evaluate and better understand the Chief Financial Officers' (CFOs) role in sustainability reporting of New Zealand's (NZ) publicly listed companies. Design/methodology/approach – The research uses a questionnaire sent to the CFOs of 88 of New...

Purpose: This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential...

Purpose: The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries. Design/methodology/approach: The data collected in this study were collected through a review of empirical...

Purpose: The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives. Design/methodology/approach: The multiple case study was the research method for this research. Content analysis of the...

This paper questions the purpose of contemporary accounting education for society and reflects on what accounting academics are attempting to achieve in universities today. The authors suggest that a number of extant educational issues and beliefs (and the associated underlying assumptions)...