Purpose The purpose of this paper is twofold: first, it seeks the perception of public-private partnership (PPP) experts on the importance of desirable PPP information that can be voluntarily reported by the private sector; and second, it determines the extent and quality of voluntary disclosure...

Purpose – Electricity networks in Europe have been experiencing drastic changes driven by deregulation. The old monopoly businesses do not always find it easy to make the required improvements, and some are outsourcing the functions to private service providers. Outsourcing is a fairly new...

Restructuring activities in Eastern Europe have been widely discussed. Examines firm‐level impediments to the conversion of state‐owned enterprises to market‐oriented firms operated for a profit. Based on the experience gained in several consultancies in Hungarian plants, the greatest...

Managers of a sample of private and public banks in Greece were surveyed through the vehicle of agency theory. It was found that managers in private banks showed greater alignment of interests with those of the bank, their pay related to outcomes and they were more mobile in their jobs. Private...

Over 80 companies and organizations have recently changed their collective bargaining arrangements to introduce “single table bargaining” (STB). This sharp rise follows on from only a small umber of companies introducing this change in the 1980s. Under STB all the different unions and grades...

Purpose – The purpose of this paper is to provide an in‐depth country perspective on work‐life balance issues in India. Design/methodology/approach – A qualitative approach is used that includes case studies of work‐life interventions offered by a sample of Indian organizations....

Purpose The purpose of this paper is to study the effect of Malaysian Code on Corporate Governance (MCCG) on the performance of the listed companies in Malaysia. Design/methodology/approach Panel data estimation techniques were used to run the regression in this study, following Baltagi (1995)....

Using a unique three‐digit firm‐level data set of all medium‐ and large‐sized manufacturing enterprises in Bulgaria covering the years 1997/1998, and investigation is conducted into how wage determination is related to ownership status. Building on a slightly modified version of the...

This research is drawn from a survey of 385 private limited companies in the UK that fall within the 1999 EU size thresholds for a small company. Examines the use of financial information in small companies, as financial management is critical to their success and survival. The purpose of the...

Differential reporting was introduced in South Africa with the enactment of the Corporate Laws Amendment Act 24 2006. Since it was urgent that the standard‐setters provide limited interest companies with interim guidance as to the preparation and presentation of financial statements, South...