We develop an integrated framework to financial reporting decisions in family-controlling firms. Our model contends that in these firms, financial reporting decisions (i.e. earnings management and voluntary disclosure) are driven by a diverse set of family owners' motives that can be synthesised...

Bruce, Buck and Main (2005) offer two criticisms of agency theory as a valid model of executive behaviour. First, they suggest that because researchers have failed to find a strong empirical link between executive pay and firm performance, and since this research generally rests on models...

This study examines diversification decisions of family firms and suggests that on average family firms diversify less both domestically and internationally than non-family firms. When they do diversify, family firms tend to opt for domestic rather than international diversification, and those...

Using data from 3,638 Spanish firms between 1996 and 2000, this article studies the relationship between the presence of large shareholders in the ownership structure of firms and R&D investment. Consistent with our theoretical contention, our results indicate that the impact of large...

There is a growing awareness among practitioners and scholars regarding the importance of Relationship Marketing and its advantages in the supply chain management context. This is particularly appropriate for Reverse Logistics (RL) activities, which are characterized by several relationships...

Drawing on institutional theory and insights from stakeholder theory and impression management, we empirically analyze the impact of both environmental symbolic polices (participation in voluntary environmental programs, green trademarks, environmental-dedicated board committees, environmental...

The natural resource-based view of the company is emerging as a dominant paradigm for understanding the intersection of strategic management and the natural environment. Companies that proactively incorporate a natural environment perspective into their enterprise strategies are said to have...