Journal of Applied Accounting Research: Volume 18 Issue 4

The effect of CEOs’ characteristics on forward-looking information

Rateb Alqatamin, Zakaria Ali Aribi, Thankom Arun

The purpose of this paper is to investigate the effect of CEOs’ characteristics on the level of forward-looking information (FLI) disclosure. In particular, the study examines the…

The relationships between reporting format, environmental disclosure and environmental performance: An empirical study

Abeer Hassan, Xin Guo

The purpose of this paper is to assess whether European companies issue standalone environmental reports in an attempt to gain and maintain legitimacy with relevant stakeholders…

The sticky cost phenomenon at the local government level: empirical evidence from Greece

Sandra Cohen, Sotirios Karatzimas, Vassilios-Christos Naoum

The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or…

Cash flow disaggregation and prediction of cash flow

Ehsan Khansalar, Mohammad Namazi

The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows.

BP plc 2010 – a case of linguistic legitimation?

Gavin D’Northwood

The purpose of this paper is to examine the statements by the chairman and CEO in BP plc’s Annual Report 2010 for linguistic evidence of reader positioning. This is based on the…

Revising the budgeting model: challenges of implementation at a university

Staci A. Kenno, Barbara Sainty

The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a university setting.