Journal of Financial Reporting and Accounting: Volume 10 Issue 1

A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations

Mostafa Kamal Hassan

The purpose of this paper is to examine the extent of corporate governance reporting by United Arab Emirates (UAE) listed corporations.

Towards a conceptual design for environmental and social cost identification and measurement system

Neungruthai Nickie Petcharat, Joseph M. Mula

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add…

The Federal Energy Regulatory Commission and derivatives

Karen Nunez

The purpose of this study is to investigate the value‐relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil…

Mapping corporate disclosure theories

Larissa von Alberti‐Alhtaybat, Khaled Hutaibat, Khaldoon Al‐Htaybat

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of…

Are impairment indicators and losses associated in Thailand?

Pimpana Peetathawatchai, Kittima Acaranupong

The purpose of this research is to first examine whether the amount of impairment losses recognized by Thai listed firms is associated with the economic indicators suggested in…