Australia
Charles Darwin University, Australia
accounting, Australia, curriculum, experiential learning, work-based learning, work-integrated learning
China, Social and environmental disclosure, Social and environmental disclosure index, Stakeholder, Legitimacy, Corporate social responsibility
bankruptcy, firms, level, listed, stress, relation, quality, effect, management, earnings, chinese
board of directors, diversity-of-boards, diversity-in-boards, earnings quality, Vietnam
template, integrated, reporting
accounting, innovation, ICT, education
Accounting, Business, Social and Behavioral Sciences
financial status, healthy, bankrupt, earnings quality, China
community; corporate social reporting; human resource; India; legitimacy.
China, CSR reporting, corporate social reputation, board characteristics
Intellectual Accounting Scorecard, Non financial measurements, intellectual capital, intellectual capital
algorithm, culture, curriculum, instructional method, Sri Lanka
accounting firms, customer satisfaction, firm image, professional services, SERVQUAL
content analysis, social and environmental accounting; social and environmental reporting
Conceptual Approach, Australia, Intellectual Assets, Intellectual Liabilities, Accounting
purchased, measuring, goodwill, recognizing, note, market, measurement, method, value
intangibles, political economy, Sri Lanka, thematic analysis
analysts; disclosure; intangibles; transparency
listed, Chinese, companies, levels, earnings, stress, quality
Board of Directors, Diversity, Diversity-of-Boards, Diversity-in-Boards, Corporate Social Disclosure, Vietnam
corporate governance; human capital; narrative; resource dependence theory; Sri Lanka
human capital, disclosure, committee, narrative, remuneration
emotional, firm, role, assets, liabilities
accounting, cognitive load theory, learning, guided self-management, split-attention
China, Corporate Social Responsibility, Social and Environmental Disclosure, Social and Environmental Disclosure Index, Stakeholder
capital, board, size, disclosure, firms, listed, Kenyan, influence, intellectual
algorithm, culture, curriculum, instructional method, Sri Lanka, work-integrated learning
Intellectual capital, External capital, Internal capital, Human capital, Annual reports, Sri Lanka
intellectual capital, intellectual capital reporting, political economy of accounting
accounting, cognitive load, education
Intellectual capital, developing nations, Sri Lanka, annual reports, content analysis
intellectual capital, intellectual capital disclosure, Singapore Sri Lanka, developing country
Human Capital, Human Capital Reporting, Sri Lanka, Knowledge Economy, Annual Reports, Content Analysis, Intellectual Capital, Developing Nation
Gaia Theory, sustainability reporting, United Nations Sustainable Development Goals, UN SDGs, Theory of Distributive Justice.
relation, intellectual, disclosure, political, strategies, market, settings, value, capital
capital accumulation, content analysis, external capital, signalling theory, Sri Lanka
Strategic Corporate Social Responsibility, Market Reactions, Analysts Following, One Belt One Road, Firm Performance
emotional assets, emotional liabilities, emotional capital, intellectual assets, intellectual liabilities
AASB 101; AASB 108; AASB 1031; errors; materiality; material misstatements; omissions
Australia, Ireland, Italy, intellectual capital, intellectual capital disclosure, Sri Lanka
intellectual capital, intellectual capital reporting, Sri Lanka, developing nations.
emerging market; environment, green purchase awareness; Philippines; purchase behaviour; purchase intention; students; theory of planned behaviour
accounting, Australia, culture, international students, learning
China, disclosure quality, financial disclosure quality, sustainability, sustainability disclosure quality
Australian Securities and Investments Commission, earnings target, earnings losses, earnings adjustments, non-IFRS earnings, reporting quality, value relevance
accounting, associations, Australia, conceptual framework, corporate failures, HIH Group, political economy
capital accumulation, content analysis, human capital, political economy of accounting, Sri Lanka
human capital, intellectual capital, hotels, management, small firms
intellectual capital, reporting, disclosure, Australia
Accounting, Interviews, Learning, Transfer Pricing
Intellectual Capital; Performance; New Public Management; Malaysia; Public Sector; Sustainable Performance; Sustainable Economic Performance
accrual quality, board size, China, earnings management, ESG, earnings smoothness, female directors, financial reporting quality, firm-specific risk, governance, financial distress, financial health, firm age, independent directors, predictability, persistence
Commodity markets, Labour, Intellectual capital, Market value
developing country, learning, instructional method, Sri Lanka, Accountancy
accounting profession, Australia
Australia, intangibles, disclosure, website
data; information; intellectual capital; knowledge; knowledge leverage; knowledge management; value creation
content analysis, human capital, India, software and service exporters, value creation
Analyst reports, Intellectual capital, Intellectual capital disclosure, Sell-side analysts
earnings quality, corporate social disclosure, agency theory, stakeholder theory
canonical correlation analysis, disclosure, environment, performance
Underlying Earnings Disclosure, Accruals Earnings Management, Equity Overvaluation, Corporate Governance, ASIC Underlying Earnings Guideline
earnings informativeness; earnings management; earnings quality; underlying profits
Australia, charities, cultural capital, environmental capital, intellectual capital, Northern Territory, self-determination, social capital, sustainability reporting, United Nations Sustainable Development Goals
Australia, charities, cultural capital, environmental capital, intellectual capital, Northern Territory, self-determination, social capital, sustainability reporting, United Nations sustainable development goals
Australia, business, intrapreneurship, entrepreneurship, innovation, performance, Resource-based theory, theory of Planned Behaviour
disclosure, entrepreneur, impression management, intangible, small business, website
canonical correlation analysis, construct, environment, environmental disclosure, environmental performance, methodology, theory
Accounting, Australian, Culture, Instructional Preferences, Zimbabwean
attachment, attachment theory, business, business model, enterprise, family business, family enterprise, kinship
free tax clinic, national tax clinic, Alice Springs, Darwin, Katherine, Northern Territory, Australia
case study; coronavirus; early childhood; small business; theory of planned behaviour; Vietnam
academia, accounting, assessments, ChatGPT, multiple choice questions, Sustainable Development Goals of the United Nations
Business model, Inequality, Nomadic, Pop-up, Enterprise, Sentiment analysis, Social enterprise, Taxation, United Nations sustainable development goals
economic; fiscal; monetary; policy; public; sustainable development; Sri Lanka
Environmental protection, Ant forest,Theory of planned behaviour
Board of Directors, Corporate Social Disclosure, Diversity, Diversity-In-Boards, Diversity-Of-Boards, Vietnam
disclosure, intellectual capital, reputation, website
developing country, human capital, intellectual capital, Sri Lanka
intellectual capital, public sector, Malaysia
china, disclosure, environment, social