This study examines the idiosyncratic manager-specific influence on a corporate cash policy. Although traditional economic theories such as trade-off theory and agency theory have already contributed to a deeper understanding of corporate cash policy, we examine whether the integration of...

We study the association of Web-based non-financial disclosure and a firm's cost of finance within an international context (North America and continental Europe). We examine voluntary Web placement of non-financial disclosures using an information index covering a firm's value creation process....

This paper aims to research the context within which sell-side financial analysts make decisions to use corporate non-financial information. Prior research has demonstrated that financial analysts take into account non-financial information in their analyses of firms, but knowledge is scarce...

This paper sets out to enquire the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...

This study sheds light on the importance ofcontrolling for demographic differences in research comparing family andnonfamily businesses. Managers from 757 family and nonfamily firms, varying insize and industry, from the Flanders region of Belgium were surveyed on anumber of variables. Results...

Despite the many contingency studies that investigated how perceived environmental uncertainty (PEU) and strategy relate to the level of planning sophistication, this relationship remains unclear. To gain a better insight into this relationship in SMEs, we investigate the interactive effect of...

This article presents a bivariate comparison of Flemish family and non-family firms, investigating differences with respect to CEO characteristics, strategy, management information systems, environment, financing issues, performance and growth. Several authors have indicated that observed...

In contrast to the extant research on audit fees of for-profit companies, literature on non-profit audit fees is scant. In this paper, audit fee determinants of previous research are tested in a nonprofit market that is characterized by a relatively low dominance of Big4 auditors, low litigation...