This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...

In Corporate Social Responsibility literature, the empirical evidence indicates that adopting a social responsibility program increases firm's financial performance. However, in Mexico few firms are involved in responsible programs and there is little knowledge about their impact in financial...

Objective - The objective of this research is to examine the effect of leverage, board of commissioner, foreign ownership, company age and company size towards the disclosure of CSR implementation. Leverage was measured by debt to asset ratio (DAR), board of commissioner was measured by the...

This paper analyses corporate social responsibility (CSR) for chemical sector in Pakistan and its impact on financial performance of this corporate sector. All the firms consistently have higher CSR strengths and CSR concerns during the sample period. However, this sector shows a steep increase...

The aim of this paper is to measure the relationship between corporate governance and the performance of firms in Nigeria. To achieve this objective, we use Return on equity, Net profit margin, Sales growth, Dividend yield, and Stock prices/values as the key variables that defined the...

This paper offers a social network explanation for the purported relationship between internationalization and firm performance in the context of born global small and medium enterprises (SMEs). We argue that home-based social networks play a mediating role in the relationship between inward and...

To survive and prosper in today's highly competitive environment, firms are increasingly engaging in cooperative alliances with their rivals. However, the impact of these competitor alliances on financial performance is largely unknown. This research examines this issue. Using both survey and...

Two important areas are underexplored in the relationship between marketing resources and performance. First, the subject has been primarily investigated in the context of Western countries, and inadequate attention has been given to emerging economies. Second, despite the recent growth in...

This study uncovers the ignored role of institutional environment for marketing strategy and customer relationship management. Hypothesis tests in a sample of Chinese firms find support that channel networking strengthens the customer orientation - customer trust/commitment - firm performance...

This paper investigates the differential effects of corporate social responsibility (CSR) dimensions on corporate financial performance (CFP) across sectors in China. This research uses a unique data set provided by China Stock Market and Accounting Research (CSMAR), showing expenditure on CSR...