We propose a novel approach to comparing publications across business disciplines. Specifically, we aim to provide an objective method for evaluating the interdisciplinary value of publications based on intradisciplinary author rankings. Using publication data from the leading journals in...

This paper examines the state of business research in the Nordic countries over the period 2005-2015. Using publication data from the leading peer-reviewed business and economics journals, we analyze Nordic research output across countries, disciplines, and academic institutions. Our results...

Hewlett-Packard Co (HP) executives are accused of having engaged in corruption by paying $8 million in bribes in 2003 to win a contract with the Russian general prosecutor's office. Ironically, this is the authority whose responsibility it is to fight corruption in Russia. German and Russian...

Using survey data from a sample of senior investment professionals from mainstream (i.e. not SRI funds) investment organizations we provide insights into why and how investors use reported environmental, social and governance (ESG) information. Relevance to investment performance is the most...

The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we...

We use a unique dataset to examine the link between ESG disclosure and quality through a cross-country comparison of disclosure requirements and stewardship codes. We find a strong relationship between the extent of ESG disclosure and the quality of a firm's disclosure. Furthermore, we find that...

Patent application numbers grow exponentially in many industries, a phenomenon that has been linked to high fragmentation of patent ownership. Contradicting these findings and theoretical arguments, we show that such fragmentation is not a precondition for sudden and strong increases in...

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4...

We examine the economic determinants of short-sale supply, and its consequences for future stock returns. Lendable supply increases with expected borrowing costs and decreases with financial statement constructs that indicate overvaluation. Although rising loan fees help ease supply, we find...

The authors analyze commercial banks' profitability (return on equity, ROE) at different levels of creditor rights and an aggregate score of information sharing in terms of credit bureaus. After controlling for bank size and some macroeconomic variables, the results indicate that profitability...