Corporate governance characteristics represent a critical element that affects firms’ outcomes. During the last two decades, researchers have investigated the link between different governance characteristics and firms’ involvement in ESG activities. This paper provides a structured...

This study seeks to identify the most important company characteristics associated with board gender diversity, rank their relative importance, and estimate their practical relevance. Using novel tools from explainable AI we analyze 36 firm, board, and corporate culture characteristics as...

PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends, analyse and critique the key topics of research, and discuss the future of this nascent field of inquiry. DesignOur analysis combined a structured literature review with citation...

The purpose of this paper is to develop and validate a text-based measure of innovation using textual analysis of 10-K filings. We hypothesize that the text-based innovation measure is associated with innovation outcomes and can be used to measure innovation for companies without patents and...