In this article, we study accounting quality among small and medium enterprises (SMEs) in the French context. Using a sample of 925 firms observed over the 2002-2010 period, we compare the earnings management practices between public and private SMEs. We find evidence that private SMEs...

PurposeThe purpose of this study is to investigate the moderating role of knowledge management (KM) strategies in developing the effect of intellectual capital (IC) on innovation for small- and medium-sized enterprises (SMEs). Specifically, the current study explores how different interactions...

Performance management systems can be divided into those that rely considerably on significant stakeholders and that ignore stakeholders, other than the stockholders and the clients. Decision makers willing to implement and use a performance management system must decide to what extent such...