In this study we shed light on the design of audit committees in continental Europe by analysing the contents of the Eighth EU Company Law Directive, European codes of governance, and corporate audit committee charters. Our results show substantial cross‐national differences in the scope of...

Consistently, management's explanations of corporate performance in accounting narratives have been found to suffer from self-serving bias. Yet there is no unequivocal evidence as to whether this bias is the product of conscious efforts to manage the impressions of the audience or the result of...

This study investigates the investor relations activities on the Internet of companies listed on the Euronext stock exchange. For this purpose, the websites of the 50 largest listed companies in each of the countries Belgium, France and the Netherlands were screened for investor relations items....