... 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...

... Internet Information media Visual media Corporate social responsibility Today's rapidly changing business environment has led many organizations to use internet technology and the World Wide Web (hereafter, “web”) to report both financial and non‐financial information. Web sites offer unlimited...

...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 refereeing of this paper) and to all the people who supported the special issue by submitting papers or acting as reviewers for these papers. They also would like to thank Gloria Parker for her administrative support during her stay in Aberdeen. [1] The terms web and the internet are here used...

...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; 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...

... 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...

... 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...