Accounting

By Uday S. Murthy. Encyclopedia of Information Systems, 2002

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Investigating Presentational Change in U.K. Annual Reports (2008, methodology): “Finally, the corporate governance report covers items such as risk management, treasury management, internal control, going concerns, and auditors (for more detail, see Jones, 2006).”
A grounded theory of corporate disclosure (2005, methodology): “As Gibbins et al. (1990: 122) argue, the grounded theory method ‘helps to ensure that the variables and relations developed describe the experiences of those who make disclosure decisions’. Locke (2001) notes that grounded theory research is concerned with the discovery of theory and knowledge throu”
Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, background): “The purpose of the standard that can be voluntarily used by companies is to assist them in the preparation of management commentary which will meet the users’ expectations and promote best practices in this regard [28].”
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model (2008, background): “Others were in favour of recognition at cost with no systematic amortization (Dickinson, 1917, pp. 79-80; Freeman, 1921, p. 263; Bliss, 1924, p. 350; Esquerré, 1927, p. 130).”