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Journal Articles

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh: Perceptions of less economically powerful stakeholders

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Md Moazzem Hossain, Manzurul Alam
Journal: International Journal of Accounting and Information Management
International Journal of Accounting and Information Management (2016) 24 (4): 415–442.
https://doi.org/10.1108/IJAIM-05-2016-0064
Published: 03 October 2016
... and institutional reforms in empowering stakeholders in a developing country context, namely, Bangladesh. Design/methodology/approach Consistent with prior literature, this qualitative study collected data through semi-structured interviews with 23 representatives from NGOs, media, civil society, customers...
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Journal Articles

Analyzing the effect of using international accounting standards on the development of emerging capital markets

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Daniel Zeghal, Karim Mhedhbi
Journal: International Journal of Accounting and Information Management
International Journal of Accounting and Information Management (2012) 20 (3): 220–237.
https://doi.org/10.1108/18347641211245100
Published: 27 July 2012
...Daniel Zeghal; Karim Mhedhbi Purpose The purpose of this paper is to analyze the consequences of using international accounting standards (IAS/IFRS) for the development of capital markets located in developing countries (emerging capital markets). Design/methodology/approach The authors...
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