Purpose – The purpose of this paper is to analyze empirically the fundamental role that information asymmetry plays in the functioning of an efficient capital market as mediator in the relation between corporate disclosures and cost of capital. Design/methodology/approach – By using a sample...

Previous papers that have attempted to analyze the determinant factors of the implementation of e-government present serious limitations owing to multicollinearity and endogeneity problems. In this line, the aim of this paper is to analyze the factors which promote the development of the...

Purpose – The purpose of this paper is to examine the moderating effect of media pressure on external directors in relation to disclosure of information on corporate social responsibility (CSR). Design/methodology/approach – The paper adopts a multilevel approach, integrating the...

Purpose This paper considers the association between family firms and managerial discretion, hypothesising that a higher degree of family ownership may decrease the conflict of interest between owners and managers, thus avoiding the risk of discretionary actions by the latter....

Purpose: This study investigates the relationship between national culture and the country level of firms' digitalisation, by applying Hofstede's cultural framework to the European Union member states. Although many studies have observed the impact of national culture on firms' innovation and...

Purpose: This study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to promote corporate transparency, including information asymmetry problems and financial constraints. IR represents the...