A new generation of corporate reporting - integrated reporting - is emerging that will help investors and other key stakeholders such as employees, customers, suppliers, and NGOs develop a deeper and more comprehensive appreciation of corporate performance than what is currently provided by GAAP...

In this paper, we investigate whether superior performance on corporate social responsibility (CSR) strategies leads to better access to finance. We hypothesize that better access to finance can be attributed to a) reduced agency costs due to enhanced stakeholder engagement and b) reduced...

Coarse communication is typically believed to reflect strategic communication. We show that coarseness can also arise when messaging is non-strategic because, while coarse messages are less precise, they are easier to interpret. This implication is consistent with the use of coarse ratings in a...

We explore the impact of corporate social responsibility (CSR) ratings on sell-side analysts' assessments of firms' future financial performance. We suggest that when analysts perceive CSR as an agency cost, due to the prevalence of an agency logic, they produce pessimistic recommendations for...

We introduce choice-matching, a class of mechanisms for eliciting honest responses to a multiplechoice question (MCQ), as might appear in a market research study, opinion poll or economicsexperiment. Under choice-matching, respondents are compensated through an auxiliary task, e.g.,a personal...

This paper attempts to analyze the actual utilization of search engines as an effective and efficient marketing tool in Indonesia, using real case scenarios from Company A, Company B, Company C, and Company D. The purpose of the research is to observe the strategy used on those companies,...

In today's highly competitive business environments, manufacturers face stiff competition. As digital technologies have become more pervasive, many businesses in the manufacturing sector have begun to tap into the potential of big data analytics to gain an edge in their markets. Companies in the...

This chapter describes the concept of integrated reporting, provides a brief history of its development, reviews the current state of practice, presents a strategy for institutional change that will accelerate the adoption of integrated reporting in order to meet the five-year objective, and...

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we...

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we...