Abstract. Internet based corporate reporting is wide spread amongst companies of all sizes in most countries around the world. The development of online reporting practice has been rapid, largely mirroring, and motivated by, the development of the world-wide-web since 1994, being the primary Internet medium for online reporting. A number of studies of these developments have occurred over this time seeking to plot how companies are exploiting the media of the Internet and how they are developing their reporting practices in response to this ubiquitous route to current and potential investors, and other stakeholders. In this paper, we

Background: Surgical mortality data are collected routinely in high-income countries, yet virtually no low-or middle-income countries have outcome surveillance in place. The aim was prospectively to collect worldwide mortality data following emergency abdominal surgery, comparing findings across countries with a low, middle or high Human Development Index (HDI).Methods: This was a prospective, multicentre, cohort study. Self-selected hospitals performing emergency surgery submitted prespecified data for consecutive patients from at least one 2-week interval during July to December 2014. Postoperative mortality was analysed by hierarchical multivariable logistic regression.

Overwhelming evidence from prior research suggests a positive association between corporate board characteristics and carbon performance; however, very little is known about the mechanisms linking the two variables. This study attempts to fill this gap by developing and empirically testing a conceptual model that highlights the role of carbon strategy in the relationship between board environmental orientation (BEO) and carbon performance. We argue that BEO can directly and indirectly influence carbon performance through carbon strategy. Using structural equation modelling to analyse data consisting of 2,301 US firm-year observations over the 2005-2015 period, we find that the greater the BEO is, the better its carbon performance (i.e., lower greenhouse gas emissions). The results also provide evidence of the mediating effect of carbon strategy on the relationship between BEO and carbon performance. Splitting the sample into high and low carbon-intensive industries shows a partial mediation effect in high carbon-intensive industries and a full mediation effect in low carbonintensive industries. The findings of the study and its implications for scholars, policy makers, managers, investors and environmentalists are discussed.

This paper aims at comparatively investigating the impact of institutional environment quality (IEQ) on tax evasion in old (pre-2004) and new (post-2004) European Union (EU) member states. IEQ is measured by the World Bank's Worldwide Governance Indicators, which include voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption. The size of shadow economy is used as a proxy for tax evasion. Using a linear mixed model to analyse the data, the results indicate a higher level of tax evasion in new member states compared to the old ones and reveal that tax evasion is decreasing in the old, albeit at a lower rate compared to the new EU members. Overall, there is evidence that the impact of IEQ on tax evasion is different between the two groups. While regulatory quality, voice and accountability, control of corruption, political stability and government effectiveness are significant determinants of tax evasion levels in older EU members, government effectiveness is the only significant factor in the new EU member states.

orporate reporting is a vital component of the accounting process that seeks to provide deci-C sion-useful information and extend accountability to numerous stakeholders.' In recent times, in addition to financial reporting, there has also been an increase in disclosure of social and environmental issues and corporate governance details, as well as more general issues such as forward-looking information relating to the reporting organisation.Traditionally, print has been the medium for corporate reporting. Printed general-purpose corporate annual reports, and other paper-based documents such as social and environmental reports, have been used to disseminate corporate information to stakeholders. While these paper-based reports have global acceptability (which is often enhanced through an auditing/assertation process), they may not always be as timely, accessible, interactive or sufficiently detailed as some stakeholders may wish. The consequent growth in the use of information technology, especially the personal computer, and computer-tocomputer communication systems such as the Internet, has been phenomenal, transforming many business activities and society at large. The Internet provides many benefits such as graphic presentations of information, twoway interaction, increased information accessibility and mass communication. However, problems such as security, authentication, legal impediments and inequity in access are restricting the rise in the use of these tools (see Trites 1999, FASB 2000.Internet reporting enables information to be disseminated to a wide range of stakeholders in a timely and convenient manner. This new dimension in reporting enhances corporate accountability (see Iadhia 2002b) and overcomes the limitations of periodic general-purpose financial reports by disseminating information to a "broader" range of stakeholders (see Lymer et a1 1999, Lodhia 2002a).It is not surprising that the practice of corporate reporting through the Internet has gained significance. It has also been accompanied by a range of This paper documents a research study on corporate reporting on the Internet by Australian companies. The findings suggest that while corporate reporting on the Internet is emerging in Australia, current practice does not utilise the full potential of the Internet to disclose information to stakeholders. Only limited evidence was found of changes in the reporting practices of companies resulting from opportunities for innovation in in forma ti0 n dissemination offered by this technology.