Purpose: This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments. Design/methodology/approach: The study is based on an intensive analysis of document sources and interview...

This intrinsic case study is about people who worked in partnerships. Each of the partnerships emerged from relationships formed between the business, education, government and community sectors. Aprinciple aim of the cross-sector partnerships was to enhance learning opportunities, integral to...

Time and money are two obstacles preventing companies from implementing energy-efficiency projects. To mitigate these concerns, the Kansas State University Pollution Prevention Institute (PPI) began an intern program that places engineering students at commercial facilities to conduct focused...

Taxes and microstructure constraints are often cited as possible explanations for why stock prices drop by less than the dividend on their ex-dates. Using a sample of REITs, which have no significant correlation between dividend size and yield, we find that close-to-open ex-dividend price drops...

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and procedures adopted in the elaboration of the financial statements, corporative governance system, capital market, regulation, among others. Among these factors, it is noteworthy the...

It is well recognized in literature that countries having a better export performance also enjoying the better economic growth and vice versa. Above said statement raises a striking question: is the economic growth (GDP) and exports having strong linkages? The aim of present study is to test the...

Taxes and microstructure constraints are often cited as possible explanations for why stock prices drop by less than the dividend on their ex-dates. Using a sample of REITs, which have no significant correlation between dividend size and yield, we find that close-to-open ex-dividend price drops...

We examine the relationship between the gender and ethnic minority diversity of the board of directors and the financial performance of the firm. The research is unique because we analyze the diversity of important board committees to gain greater insight into the way diversity affects board...