Purpose: The paper aims to identify and critically analyze the factors influencing cost system functionality (CSF) using several machine learning techniques including decision trees, support vector machines and logistic regression. Design/methodology/approach: The study used a self-administered...

Purpose: The purpose of this paper is to investigate the extent of voluntary climate change disclosures in the Turkish banking industry and explore the factors explaining the extent of such disclosures. Design/methodology/approach: The research sample is based upon 24 banks that had been...

Purpose: The purpose of this paper is to get an insight into which form leadership either transactional leadership (TAL) or transformational leadership (TFL) is most effective in the educational sector of Pakistan and to determine the impact of each on the employee job satisfaction (EJS) and...

Purpose: The purpose of this paper is to investigate the influences of human resource management (HRM) practices on organizational commitment (OC), individual job performance (IJP) and organizational performance (OP) and the effects of OC on IJP and OP at travel agencies in Iran and Turkey....

Purpose: The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach: This study used an international sample of 192 companies...

Purpose: Board committees enable boards to function effectively, as committees improve the quality of corporate governance by fulfilling specific, assigned tasks. This study aims to explore how board structure, CEO duality and audit quality are associated with board committee structure in the...

Purpose: The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting. Design/methodology/approach: The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression...