CSR in China is not a new concept. Chinese corporations always performed good works to benefit society. State-owned enterprises (SOEs) provided wider employee benefits, such as primary and secondary education for the children of its employees. Moreover, Chinese companies have begun to view CSR...

The study investigated the perception of Ghanaian stakeholders of the nature of CSR expected of foreign corporations, operating in Ghana. It is and empirical survey of opinion and perception, data for which was collected using questionnaires distributed to stakeholders. The operational data...

This paper analyses the ownership structure of publicly listed corporations in seventeen Small Island Developing States. The paper identifies the ultimate controlling shareholders of these firms, the identity of these shareholders, whether or not ultimate shareholders are involved in management...

Purpose: Firms are increasingly resorting to responsible supply chain management as they align their economic success with socially-responsible initiatives in their value chain. This contribution suggests that there are opportunities for global corporations who are keen on integrating...

The magnitude of global financial and economic crises in recent years have increased significantly and become almost unbearable, causing investors to lose confidence in the whole financial system. A wide range of internal and external factors can certainly influence the intensity of a financial...

The latest European Union's (EU) guiding policies are encouraging big businesses and state-owned organisations to disclose their environmental, social and governance (ESG) performance. Many European member states have transposed the EU's directive 2014/95/EU on non-financial reporting. This...

In 2011, Etihad Airways CEO James Hogan entered into an equity alliance with several airline companies globally to counter the growth of its Persian Gulf rivals of Emirates Airline and Qatar Airways. This strategy led to Etihad holding interests (mostly minority interests) in eight other airline...

The author recommends review of marketing, advertising and communication strategies, which may have excessive self-praise. Braggadocio or excessive self-praise causes negative marketing and unnecessary burden on the society in the form of increased costs. The author recommends use of such tools...

In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in longterm oriented...

From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-States. Notwithstanding the cultural...