The "comply or explain" principle adopted by the UK's Combined Code on Corporate Governance has now been in operation for 12 years. In this paper we focus on two aspects of this regime. The first is the nature of the explanations that have been given by companies with an established record of...

Purpose This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management....

Purpose This paper aims to investigate, in China stock market, whether the reputation loss of a firm caused by financial restatements will lead to significant economic consequences such as financial distress and how a firm should respond to such a crisis. Design/methodology/approach This paper...

Although product development is recognized as knowledge‐intensive work, we have limited understanding of its impact on product development performance. The mechanisms by which knowledge sharing contributes to strategic imperatives such as time to market and value to customers are also not well...