Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...

Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...

We argue on theoretical grounds that obligatory compliance with stricter financial reporting rules (e.g. the US Sabanes-Oxley Act) may entail important unintended consequences. Paradoxically, the amount of misreporting may increase because corporate boards spend more valuable resources...

This paper examines the relationship between board characteristics and earnings management in Iranian firms. The results show that when the CEO is the board chair and if the board size grows, the level of earnings management would increase. However, when there are more non-executive and...

The vast majority of managers and consultants use in conducting organizational diagnosis specific models to identify the organizational aspects that proved to be essential in the past. The object of this paper is to apply such a model within a Romanian organization. More specifically we extended...