Russell Craig

TL;DR: In this paper, an index of the voluntary disclosure of intangibles is constructed based on analysis of the Management Report and Chairman's Letter of all 56 companies listed on Euronext Lisbon at 31 December 2003.

TL;DR: In this paper, the analytical schema proposed by Lounsbury (1997) is deployed to explore social and environmental accounting issues that occurred in two local government authorities (one in Canada, one in England).

TL;DR: In this paper, the authors discuss the influence of culture on the international development and harmonization of accounting, focusing primarily on indigenous characteristics which are confined within national boundaries. But cultural inputs such as religion, which transcend national boundaries, should not be overlooked.

TL;DR: The authors argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs, and propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitating financial accounting language and measures, and develop alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour.

TL;DR: In this article, the authors assess the risk-related disclosure practices in annual reports for 2005 Portuguese companies in the non-finance sector and conduct a content analysis of a sample of 81 companies (42 listed and 39 unlisted).