Modifications to policy-making processes and actors are crucial when transitioning to multi-level governance. Civic engagement in budgeting processes, where crucial policy decisions are determined, is an important component of shared governance. Understanding the new roles for citizens in the...

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

Cheng and Li (2013) investigate whether income smoothing improves earnings informativeness for Chinese firms by replicating the research design of Tucker and Zarowin (2006). The results suggest that the relation still holds for a more recent sample of US firms but the relation is different for...