Journal of Applied Accounting Research: Volume 8 Issue 2

Environmental disclosure and legitimation in the annual report ‐ Evidence from the joint solutions project

Nancy Higginson, Cynthia Simmons, Hussein Warsame

Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public…

Heading towards sustainability reporting: A pilot study into the progress of embracing the global reporting initiative in the United Kingdom

Geoffrey Turner, Petros Vourvachis, Thérèse Woodward

In the past decade much has been written on the need to develop social, ethical and environmentally responsible performance reporting frameworks that engage with all…

Complementary narrative commentaries of statutory accounts in annual reports of UK listed companies

Venancio Tauringana, Musa Mangena

This paper, for the first time, classifies narrative information into complementary and supplementary. For the purpose of the paper, complementary narrative information is defined…

Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards

Pran Krishansing Boolaky

This paper uses content analysis to compare International Financial Reporting Standards (IFRS)1 with the Local Accounting Standards (LAS) of South Africa (SA), Mauritius and…

Making best use of financial reports published on the internet ‐ A research note

Sally Aisbitt

This research note provides some practical advice on accessing financial reports on the internet and the collection of associated data for subsequent analysis. It will be of use…