Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK
higher education institutions'(HEIs) annual reports and examine whether internal …

Nonprofit organizations are increasingly using Internet-based technologies to address
accountability. This article presents a set of conceptual, theoretical, and empirical …

Research Question: How do researchers address the definition, measurement, recognition
and potential of intangible assets to generate future economic benefits when a formal …

The proliferation of new media has initiated substantial changes in both the production and
consumption of accounting information. The implications for accounting research and …

Nonprofit organizations face intense competition in the market for charitable contributions.
Increasingly, donation decisions are made online, and organizations have responded by …

Purpose–This study aims to identify the determinants of bank selection for Islamic and
conventional banks in the United Arab Emirates (UAE). Design/methodology/approach …

In this article, we meta-analyse 69 empirical studies assessing the association between
corporate voluntary disclosure and ownership concentration and types, and how institutional …

The Internet is widely used by listed companies to manage investor relations. Since January
2007, the French Financial Authority has required companies listed on Euronext-Paris to …

Purpose–The purpose of this paper is to establish the level of internet financial reporting
(IFR) of Slovenian companies, including the contents as well as the presentations of online …

Purpose The purpose of this research was to examine the impact of the determinants and
characteristics of voluntary internet financial disclosures by large companies in Slovenia …