Purpose: This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role of cognitive orientation on the relationship between those two variables. Design/methodology/approach:...

Internet Financial Reporting (IFR) is voluntary in nature. With no specific regulations for IFR, there is a disparity of IFR practices among companies. Some companies disclose only partial financial statements using a low level of technology, while others disclose full sets of financial reports...