The management sciences are largely based on the figure of an economic agent who seeks to maximise his or her own individual interests, in the same way as the celebrated homo economicus. The whole corpus of finance relies on this fundamental hypothesis. However, developments in this field, as...

In this paper, an empirical study is carried out in order to identify the corporate financial patterns of non-financial firms in seven Continental European countries for the period 1991-2001. We depart from the usual binary distinction between market-based and bank-based systems and propose an...

Currently, Accounting and Finance is the only Social Science Citations Index accounting journal in the academic writing of Australia and New Zealand (SSCI, 2006) but its contribution to stand alone environmental accounting research output, for the period 2000-2005, amounts to one journal...