Purpose – The purpose of this paper is to broaden discussions about the role of the public sphere in broadening social choices, with particular focus on accountancy magazines and national press in particular. Design/methodology/approach – In replying to the commentary appearing in this...

Purpose – Institutional theorists treat law and regulations as external factors that is part of the organization’s environment. While institutional theory has been criticized for its inability to recognize the role of agents and to theorize agency, the growing literature on institutional...

Purpose – The purpose of this paper is to compare foreign listings on regulated and unregulated exchanges, and civil and common‐law companies to test the effects of cross‐listing (CL) on the firm's number of analysts and the accuracy of their forecast. Design/methodology/approach – The...

Purpose  − The purpose of this paper is to review an explanation for the causes of the stock market crash in 1987, update the empirical support for that argument, and compare to recent market developments. Design/methodology/approach  − While the market crash on October 19, 1987 was...

Purpose – The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights...

Purpose – This paper seeks to highlight the diversity of ideological positions adopted by management researchers in the globalization and corporate governance debate, with the belief that making such positions more explicit should foster confrontation and innovation both in discussions...

Purpose – The objective of this paper is to raise questions and contribute to discourse around the topic of socially responsible capitalism with specific reference to the need for a considered approach between the necessity to foster an entrepreneurial risk taking environment to create a...