... management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms. Design/methodology/approach The study was correlational and cross-sectional. The results are obtained through content analysis of company...

...Mahmood Ahmed Momin; Deryl Northcott; Mohammed Hossain Purpose This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of the eight most high GHG-emitting Chinese power companies, over a period when government pressure to manage GHG emissions...

...Voicu D. Dragomir Purpose Is the natural environment a stakeholder of the firm? And is there a business case for achieving sustainability? The purpose of this paper is to trace a tripartite relationship, involving environmental disclosure, environmental performance, and financial performance...

...Faten Lakhal Purpose The purpose of this paper is to examine whether financial analysts are sensitive to voluntary earning disclosures. Design/methodology/approach The paper is based on a literature review of the relationship between analysts' behaviour and corporate disclosures. It is assumed...

... in disclosures with the stakeholder groups they deem to be important. Design/methodology/approach Data were simultaneously collected from two different national business contexts, Italy and the USA. The sample for this study consisted of 244 managers. Findings Results of the study show that the power...

...Blaise M. Sonnier; Kerry D. Carson; Paula Phillips Carson Purpose The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels. Design/methodology/approach Content analysis was conducted using 10‐K annual...

...Stacey Cowan; David Gadenne* Purpose – This paper extends the literature in the environmental disclosure area by examining annual report disclosure practices of Australian companies within the combined voluntary and mandatory environmental disclosure system. Design/methodology...