Purpose This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field. Design/methodology/approach The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable...

Many destinations across the world suffer from the consequences of excessive manmade pressure tied to the explosive growth of tourism, often resulting in a loss of cultural identity and environmental degradation. Cities of art, in particular, contend with the difficult challenge of managing...

In recent years, companies receive pressure to release environmental, social, and governance (ESG) disclosure, since these are perceived as critical issues by society. Despite this pressure, ESG disclosure practices considerably vary by firm. Prior academic literature investigated country- and...

We survey CFOs of Italian listed companies and examine their views on the complexities involved in implementing IAS 36 requirements and the perceived usefulness of national guidelines aiming at assisting preparers in this respect. We find that IAS 36 is perceived as an atypical standard among...

This study addresses the controversial issue of how non-financial performance affects the cost of debt capital and access to it. The relationship between corporate social performance and two measures of debt cost (accounting-based and market-based) and the measure of debt access are analysed by...

The measurement of intellectual capital (IC) constitutes a major challenge in managing intangible resources. Among the various models proposed in prior literature, the Value Added Intellectual Coefficient (VAIC) is used by many studies to measure IC. Assuming a perfectly competitive market, this...