Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility. We hypothesize a positive connection between corporate social responsibility and earnings management. We argue...

There exists research relating management concepts with productivity measurement methods that offers useful solutions for improving management control in the public sector. Within this sphere, we connect agency theory with efficiency analysis and describe how to define an incentives scheme that...

In the framework of Cognitive Approach, this paper proposes a new method to identify strategic groups (SG) using Data Envelopment Analysis (DEA) methods. Two assumptions are maintained in the SG literature: first, firms grouped together value inputs and outputs similarly, and, second, some...