We study the comprehension, mapping, and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm. Our study contains two parts: i) a study on the firms' external communication through their annual reports, sustainability reports and webpages, and ii) a...

The purpose of this study is to evaluate the effect of institutional investors on the financial statements of the predictive value of listed companies in Tehran Stock Exchange. According to the owners of institutional and professional investors, their presence may cause monitor management. This...

Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws,...

The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential...

This paper provides a systematic study of the market for accountants in Italy during the period 1980-91. Firstly, it develops a comparison in the determinants of incomes of the two competing professions (Commercialisti and Ragionieri) focusing on entry as one of the main variables of interest to...

As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders....

The paper uses a unique dataset comprising the population of new ventures that enter the UK market in 1998. We argue that we would expect the effect of market concentration on firm survival to be different according to whether an industry is static (low entry and exit) or dynamic. In our...

While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual benefits derived from BI tools and the drivers of these benefits remain sparse. This...

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change...

This paper discusses a methodology to assess the performances of tourism management of local governments when economic and environmental aspects are considered as equally relevant. In particular, the focus is on the comparison and efficiency assessment of Italian municipalities located on the...