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...

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...

We apply modern machine learning techniques to characterize disclosure misclassification by public companies. We find that 12-26% of disclosures are misclassified; those concerning material definitive agreements, executive or director turnover, and delistings are most commonly misclassified. Using...

The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...

Objective: This article aims to identify the link between institutional pressures and strategic responses of international new ventures (INVs). Research Design & Methods: This article reviews and theoretically synthesises extensive literature from the institutional and international...

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)...