Given the increased social and environmental problems in China, this book looks into the social and environmenta disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders power and corporate characteristics). The third part...
Given the increased social and environmental problems in China, this book looks into the social and environmenta disclosure practices of socially r...
This book provides a comprehensive and critical overview on learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load.
The book discusses the cognitive load theory which assumes that the task of mental integration increases the load on already limited working memory, and it does so to such an extent that learning may be severely impeded. The book also investigates how students could deal with cognitive overload when learning introductory accounting using three...
This book provides a comprehensive and critical overview on learning accounting. It illustrates that when learners need to mentally integrate two o...
