Journal of Human Resource Costing & Accounting: Volume 10 Issue 2

The interaction between accruals management and financial engineering with special purpose entities

Hamadi Matoussi, Mohamed Chakib Kolsi

In response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their reported…

Intellectual capital disclosure (ICD): A comparison of Italy and the UK

Saverio Bozzolan, Philip O'Regan, Federica Ricceri

To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge intensive…

Content analysis of social, environmental reporting: what is new?

James Guthrie, Indra Abeysekera

The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary…

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