In this article we tried to synthesize the existing literature on organizational legitimacy, showing its importance for business development. The article's central argument suggests the existence of certain organizational actions whose development address legitimacy to organizations. At the same...

Business students often have difficulty integrating economics reasoning into other business disciplines because of differences in the format and presentation of financial data across disciplines. Economics courses use one format while Accounting and other business courses use another. This paper...

This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of independent directors on earnings quality. Empirical...

This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance and its influence on business performance. To achieve this objective, a field study has been done with 440 telephone calls to Basque Country companies' financial managers. Then,...

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...