Moving the financial accounting research front forward: the UK contribution
By V. Beattie. 2005
145 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/b7c65ad9331f4b685b349bb46a3c0228b639f7b8
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Citations in the corpus
- Financial and external reporting research: the broadening corporate governance challenge (2007, background): “Beattie (2005) has provided an invaluable review of recent financial accounting research and publication from a UK perspective.”
- Investigating Presentational Change in U.K. Annual Reports (2008, methodology): “Accordingly, a checklist was designed to capture the relevant aspects of report structure and form, and graph usage to facilitate comparison with Lee (1994) and Beattie and Jones (1992a).”
- Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, methodology): “Introduction Content analysis has become a widely used method of analysis in financial accounting research (Beattie, 2005).”
- Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, background): “4 Dependent variable – earnings management There are a number of proxies available to measure earnings quality (see, for example Mouselli et al., 2012; Beattie, 2005; Wang, 2006).”
- Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011, background): “Reporting IA has become one of the most debated issues both in academia and in practice due, in part, to the growing gap between the book value and market value of companies (Beattie, 2005; Brennan, 2001; Sveiby, 1997) and the difficulties associated with recognizing IA, and how to report on IA as p”
- Corporate risk disclosure by UK firms: trends and determinants (2009, background): “Although corporate financial and environmental disclosures have been developing for a number of decades, recent evidence (e.g., Stanton and Stanton, 2002; Beattie, 2005) found little research related to annual report risk disclosure.”