Pacific Accounting Review: Volume 23 Issue 1

Subject:

Table of contents

The impact of political constraints and formal incentive systems on the performance of Chinese State‐owned enterprises

Neale G. O'Connor, F. Johnny Deng, Jingsong Tan

The purpose of this paper is to investigate the influence of liberalization forces, political constraints (on labor decisions) and formal control mechanisms (i.e. delegation of…

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The introduction of broker anonymity on the New Zealand Exchange

Russel Poskitt, Alastair Marsden, Nhut Nguyen, Jingfei Shen

The purpose of this paper is to examine the impact of the introduction of anonymous trading on the liquidity of New Zealand Stock Exchange (NZX)‐listed stocks.

Does including pictorial disclosure of intellectual capital resources make a difference?

Natasja Steenkamp, Jill Hooks

This paper seeks to examine the extent to which pictures are used to communicate intellectual capital (IC) information and the changes in volume of IC disclosure when pictures are…

A solution looking for a problem: factors associated with the non‐adoption of XBRL

Carolyn J. Cordery, Carolyn J. Fowler, Khairil Mustafa

The purpose of this paper is to explore the factors influencing the non‐adoption of Extensible Business Reporting Language (XBRL) technology.

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Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen