... at the margins”. Consequently, in online opinions and user reviews, the internet user appears to have found a site in which to place their trust. A central element to this credibility is that online reviewers seem to be perceived as more objective and independent than professional experts (Schmallegger...

... Independence – as well as other factors traditionally analysed, are used to explain the volume of strategic information disclosed on the internet. Findings The results indicate that Spanish companies, on average, give out little strategic information, mainly related to objectives, their mission...

... and competence, and show that the richness of the communication medium is positively associated with levels of trust. Charles H. Cho can be contacted at: ccho@jmsb.concordia.ca © Emerald Group Publishing Limited 2009 Disclosure Internet Information media Visual media Corporate social...

...Sonja Gallhofer; Jim Haslam; Prem Sikka Purpose The purpose of this paper is to extend the debate about the emancipatory potential of the internet by commenting on the papers in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach The paper locates...

...Sonja Gallhofer; Jim Haslam; Catriona Paisey; Nicholas J. Paisey Purpose Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey. Design...

... the concept of epistemological objectivity in financial reporting through an analysis of issues raised by the US Securities Exchange Commission (SEC) with respect to accounting for internet activities and the concomitant manner in which the US Financial Accounting Standards Board (FASB) approached...

... or constructed and what it constitutes or engenders, a task that may be fruitfully undertaken with various emphases, including economic, social and political (Gallhofer et al., 2006a). Following the recent research undertaken in South Korea, the internet is understood to change the character...

...Sonja Gallhofer; Jim Haslam; Sonja Gallhofer; Jim Haslam; Elizabeth Monk; Clare Roberts Purpose Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and Paisey (both...

... is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored. The contents...