EuroMed Journal of Business: Volume 5 Issue 3

An analysis of intellectual capital disclosure by Portuguese companies

Manuel Castelo Branco, Catarina Delgado, Manuel Sá, Cristina Sousa

The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time…

Global financial crisis: causes and perspectives

Elio Iannuzzi, Massimiliano Berardi

This study aims at examining the current global financial crisis, by emphasizing its main causes and perspectives to define the way they can be avoided in the future. The paper…

Auditor independence: third party hiring and paying auditors

Silvia Romero

Although the Sarbanes Oxley Act (SOX) has introduced rules to avoid auditor independence impairment, there are still issues that are not sufficiently solved. The purpose of this…

Barriers to the development of environmental management accounting: An exploratory study of pulp and paper companies in Thailand

Watchaneeporn Setthasakko

The purpose of this study is to attempt to gain an understanding of the root causes of barriers to the development of environmental management accounting in organizations.

Determinants of single authorship

Nikos Vafeas

The purpose of this study is to shed light on the conditions that lead academics to seek co‐authors in some cases, but not in others: i.e. to identify empirical determinants of…

The approaches to learning of European accounting students

José Luis Arquero Montaño, José María González González, Trevor Hassall, John Joyce, Eleni Germanou, Sophia Asonitou

The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by…

Guest editorial

Maria Krambia Kapardis