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Outputs (813)

The future of financial reporting 2009 : a time of global financial crisis (2009)
Preprint / Working Paper
Jones, M., & Slack, R. (2009). The future of financial reporting 2009 : a time of global financial crisis. [No known commissioning body]

A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 9 January 2009. The theme of the future of financial reporting at a time of global crisis was very topical.... Read More about The future of financial reporting 2009 : a time of global financial crisis.

Criteria for Responsible Business Practice in SMEs: An exploratory case of U.K. Fair Trade Organisations (2009)
Journal Article
Moore, G., Slack, R., & Gibbon, J. (2009). Criteria for Responsible Business Practice in SMEs: An exploratory case of U.K. Fair Trade Organisations. Journal of Business Ethics, 89(2), 173-188. https://doi.org/10.1007/s10551-008-9992-9

This paper develops a set of 16 criteria, divided into four groupings, for responsible business practice (RBP) in Small and Medium-Sized Enterprises (SMEs) drawn from the existing SME/RBP literature. The current lack of a general set of criteria agai... Read More about Criteria for Responsible Business Practice in SMEs: An exploratory case of U.K. Fair Trade Organisations.

Conceptualising future change in corporate sustainability reporting. (2009)
Journal Article
Adams, C., & Whelan, G. (2009). Conceptualising future change in corporate sustainability reporting. Accounting, Auditing and Accountability Journal, 22(1), 118-143. https://doi.org/10.1108/09513570910923033

Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approac... Read More about Conceptualising future change in corporate sustainability reporting..

Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting. (2009)
Book Chapter
Gray, R., Owen, D., & Adams, C. (2009). Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting. In M. Freedman, & B. Jaggi (Eds.), Sustainability, Environmental Performance and Disclosures (1-54). Emerald. https://doi.org/10.1108/s1479-3598%282010%290000004005

This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area for the first time; it is intended as a map for those in the field who... Read More about Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting..

Board Composition, Ownership Structure and Dividend Policies in an Emerging Market; further evidence from CASE 50. (2008)
Journal Article
Abdelsalam, O., El-Masry, A., & Segini, S. (2008). Board Composition, Ownership Structure and Dividend Policies in an Emerging Market; further evidence from CASE 50. Managerial Finance, 34(12), 953-964. https://doi.org/10.1108/03074350810915879

Purpose – The purpose of this study is to examine dividend policies in an emerging capital market, in a country undergoing a transitional period. Design/methodology/approach – Using pooled cross‐sectional observations from the top 50 listed Egyptian... Read More about Board Composition, Ownership Structure and Dividend Policies in an Emerging Market; further evidence from CASE 50..