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Research on Corporate Sustainability : Review and Directions for Future Research
Grewal, Jody - 2020
management control systems, investor pressure and mandated disclosure in improving corporate sustainability outcomes. Research … how disclosure mediums, accounting standards, information monitors and intermediaries shape the communication of …
Persistent link: https://www.econbiz.de/10012823828
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The Materiality Assessment and Stakeholder Engagement : A Content Analysis of Sustainability Reports
Torelli, Riccardo - 2019
Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible...
Persistent link: https://www.econbiz.de/10012865118
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Do Corporate Sustainability and Sustainable Finance Generate Better Financial Performance? A Review and Meta-analysis
Atz, Ulrich; Van Holt, Tracy; Liu, Zongyuan Zoe; Bruno, … - 2021
Sustainability in business and ESG (environmental, social, and governance) in finance has entered the mainstream and has generated thousands of research articles that analyze its correlation with financial performance. We surveyed 1,141 primary peer-reviewed papers and 27 meta-reviews (based on...
Persistent link: https://www.econbiz.de/10013244037
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Mandatory CSR and Sustainability Reporting : Economic Analysis and Literature Review
Christensen, Hans Bonde; Hail, Luzi; Leuz, Christian - 2021
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social …
Persistent link: https://www.econbiz.de/10013323922
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On the determinants and effects of corporate tax transparency : review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
firms’ tax disclosure decisions, (ii) informativeness of different kinds of tax-related disclosure, and (iii) effects of …
Persistent link: https://www.econbiz.de/10012314727
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The Distinctiveness of Family Firm Intangibles : A Review and Suggestions for Future Research
Huybrechts, Jolien; Voordeckers, Wim; Lybaert, Nadine; … - 2011
We review the theoretical and empirical literature on the resource-based view in the context of family businesses using a framework of intangible resources. This approach allows us to structure the present research on value-adding resources in family firms into four clearly distinct groups –...
Persistent link: https://www.econbiz.de/10014185191
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Intellectual capital disclosure of Hungarian and Czech listed firms
Lippai-Makra, Edit; Rádóczi, Zsolt; Kovács, … - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 43-59
The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and … Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize … that a significant positive relationship exists between IC disclosure score and such firm-specific financial factors as …
Persistent link: https://www.econbiz.de/10012202010
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Intellectual Capital and the Capital Market : A Review and Synthesis
Guthrie, James P. - 2011
the usefulness/importance of many types of IC information. Also, evidence from IC disclosure studies on initial public …
Persistent link: https://www.econbiz.de/10013131396
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Capturing Intellectual Capital 'Flows' Through Content Analysis Procedure : A New Approach in Interpreting Intellectual Capital Voluntary Disclosures
Kassotaki, Elissavet - 2019
This paper presents an alternative way for content analysis implementation in order to disentangle and interpret intellectual capital (IC) voluntary disclosures. Content analysis technique has been widely used during the last decade to analyze and systematize intellectual capital reporting. In...
Persistent link: https://www.econbiz.de/10012905227
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Intangible Assets – Insights From a Literature Review
Nichita, Mirela - 2019
polices for measurement, debates on recognition and disclosure and potential of new intangibles to be reported …, measurement, recognition criteria, disclosure, but, in the same time, they emphasis the contribution of these resources to broaden …
Persistent link: https://www.econbiz.de/10012867966