This article develops a multilayered theoretical model to underpin environmental accounting
and reporting (severe environmental dangers; corporate responsibility; new relationship …

This exploratory paper investigates the concept of a natural inventory. Three stages are
envisaged. In stage one, an organization's acreage and habitats would be established and one …

Accounting narratives are an increasingly important medium of financial communication. In
particular, they play a crucial role in the corporate annual report, allowing company …

In December 2013, the International Integrated Reporting Council (IIRC) proposed an
outline framework for an Integrated Report. Despite the significance of this development, we …

Social and environmental reports are growing in popularity. They are voluntary, unregulated
documents. This study investigates graph usage in social and environmental reports. The …

Purpose – The aim of this paper is to compare modern internal control systems with those in
medieval England. Design/methodology/approach – This paper uses a modern referential …

This study contributes to each of knowledge of comparative international reporting practices
by exploring an aspect of the annual report package not previously researched from a …

The use of content analysis in accounting research is reviewed. Two subsets of content
analysis are evaluated: 1. thematic analysis which focuses on themes within a text, and 2. …

The readability of annual reports has been the focus of extensive prior research. However,
the extent of readability variability has only recently received specific attention. In response to …

Purpose – The purpose of this paper is to assess the effect of financial performance on the
textual characteristics of the chairman's statement. In particular, given the increased motives …