This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...

This paper examines whether -- in the absence of mandated disclosure requirements -- shareholder activism can elicit greater disclosure of firms' exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate change risks,...

This paper describes how market and technological change can be conceived to affect corporatist politics in the area of waste management. The paper adopts a political economy approach to in-stitutional change which seeks to trace the impact of market and techological change on estab-lished...