Table of contents
Learning and the loosely coupled elements of control
Sinikka MoilanenThe purpose of this paper is to examine how a parent company ensures reliable accounting information from its subsidiaries located in a significantly different environment…
1128
Were regulatory changes in reporting “abnormal items” justified?: Evidence of intra‐period classificatory earnings management practices in Australia
Robyn Cameron, Natalie GalleryManagers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between “normal” earnings and items classified…
679
Changing practice in accounting for service charges in commercial property: A longitudinal analysis
Andrew Holt, Timothy Eccles, Peter BondThe paper examines how accounting practice changes, which forces generate change, and the role of a best practice benchmark within this. It examines this process of change within…
715
The influence of sustainability performance management practices on organisational sustainability performance
David Gadenne, Lokman Mia, John Sands, Lanita Winata, George HooiThe purpose of this paper is to investigate the relationship between organisations' sustainability performance management practices and sustainability performance.
6667
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque