Using the Miles & Snow (1978, 2003) strategy typology and a measure of strategy based on Bentley, Omar, & Sharp (2013) and Ittner, Larcker, & Rajan (1997), we investigate whether business strategy is associated with the quality of reported earnings. Our sample comprises 44,264 firm-year...

Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better...

The authors discuss the concept of sustainable society and present various components of sustainable societies. The authors discuss the procedure and steps to achieve sustainable society. The authors also discuss the hurdles in the path towards sustainable societies. The authors here present a...

Corporate sustainability has become an economic and strategic imperative with the potential to create opportunities and risks for businesses. The tension and possible link between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG)...

We use data multinational firms provide to the Internal Revenue Service regarding their foreign subsidiary locations to explore whether some firms fail to publicly disclose subsidiaries in some countries, even when the subsidiaries are significant and should be disclosed per Security and...