Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Doris M. Merkl-Davies"'
Publikováno v:
Communication ISBN: 9780199756841
Non-accounting (and some accounting) scholars tend to view accounting narrowly as a technical practice focusing on recording economic transactions via financial statements for financial decision-making. By contrast, Garry Carnegie, Lee Parker, and Ev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bafa89abedc147bd8cbc151b58a018cf
https://doi.org/10.1093/obo/9780199756841-0289
https://doi.org/10.1093/obo/9780199756841-0289
Publikováno v:
Accounting and Management Review | Revista de Contabilidade e Gestão. 26
This paper reviews prior research on discretionary accounting narratives, adopting a preparer perspective. We develop an analytical framework to organize our review which classifies prior research according to three components: antecedents, character
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d52d854e8c77ea701a6726d4b0ce0ee0
https://doi.org/10.55486/amrrcg.v26i.8a
https://doi.org/10.55486/amrrcg.v26i.8a
Publikováno v:
Accounting, Auditing & Accountability Journal. 34:531-557
PurposeThe study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual unders
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d067134857c5c463f3fe2a665cd215d
https://doi.org/10.1108/aaaj-12-2018-3798
https://doi.org/10.1108/aaaj-12-2018-3798
Autor:
Annika Beelitz, Doris M. Merkl-Davies
Publikováno v:
Accounting, Auditing & Accountability Journal. 32:1585-1614
Purpose The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and achieve mutually beneficial policy outcomes. It analyses the privat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ab27a58f38f821c7d062f05afa85cfad
https://doi.org/10.1108/aaaj-05-2017-2928
https://doi.org/10.1108/aaaj-05-2017-2928
Autor:
Doris M. Merkl-Davies, Niamh Brennan
Publikováno v:
Accounting and Business Research. 48:553-577
We identify what constitutes effective communication between firms and their financial stakeholders in a capital market context and establish criteria against which effectiveness can be evaluated. ...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f21e627cac3091d2a86ff755bdc1abff
https://doi.org/10.1080/00014788.2018.1470143
https://doi.org/10.1080/00014788.2018.1470143
Autor:
Doris M. Merkl-Davies, Niamh Brennan
Publikováno v:
Accounting, Auditing & Accountability Journal. 30:433-469
Purpose The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8265558c2b4c5dae0948e236b5db724a
https://doi.org/10.1108/aaaj-04-2015-2039
https://doi.org/10.1108/aaaj-04-2015-2039
Publikováno v:
Economic and Industrial Democracy
This article empirically applies Knut Laaser’s integrated conceptual framework, combining Sayer’s moral economy (ME) theory with labour process theory (LPT), to examine how two rival Irish unions engaged with an uneven moral economy and conscious
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a444f7476c936c5ed148f2af2a666e49
Publikováno v:
The Handbook of Financial Communication and Investor Relations
Opinions are divided on whether firms use corporate reports (1) to communicate with external parties in a clear and transparent manner (incremental information hypothesis), (2) to shape messages to suit their own agenda, or, worse still, (3) to misle
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9596a160222c3680c0dbc3076ff33efe
Publikováno v:
Journal of Business Ethics. 115:665-679
We conceptualise CSR communication as a process of reciprocal influence between organisations and their audiences. We use an illustrative case study in the form of a conflict between firms and a powerful stakeholder which is played out in a series of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4c810a50fa246095565e87be73bbbe93
https://doi.org/10.1007/s10551-013-1825-9
https://doi.org/10.1007/s10551-013-1825-9
Autor:
Veronika Koller, Doris M. Merkl-Davies
Publikováno v:
Accounting Forum. 36:178-193
We introduce Critical Discourse Analysis (CDA), an interdisciplinary approach to analysing written and spoken texts, which provides accounting researchers with a range of resources to analyze corporate narrative documents more systematically and in m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::019e8993875deeb5c487468b1c2c0e37
https://doi.org/10.1016/j.accfor.2012.02.005
https://doi.org/10.1016/j.accfor.2012.02.005