The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8...

Abstract The environment in which manufacturing small and medium enterprises operate has become very complex, therefore SME’s owners need to be aware of the impact their decisions have on society. aim research was identify innovative management accounting practices can integrated into SMEs’ strategies overcome challenge being blamed by stakeholders as contributors social environmental problems....

The financial reports, as the final product of accounting information system, need to be accurate in order maintain main purpose reporting. Applied methods and techniques recognition measurement positions should realistic transparent presentation performances entity. However, creative are often used process preparing presenting statements manage earnings manipulate values. Manipulation seems a ...

this study is aimed at evaluating and measuring the factors affecting the dezful wheat farmers` attitude toward the extension of wheat waste reduction. the method of research was correlative- descriptive. the population of this study is all farmers cultivated wheat in dezful from 2011 to 2012 (n=5291). the number of samples size was 360 based on krejcie and morgan table. panel of experts and al...

This paper aims to 1) compare financial controls through the main bank system to those of capital markets, 2) analyze the relationship between financial controls through the main bank system and the traditional Japanese accounting practices, and 3) analyze appropriate changes for financial controls and related accounting practices. This paper defines a main bank as an investor, which controls t...