Our study investigates the role of firm and country characteristics in determining the level of compliance with mandatory disclosure requirements. We also examine whether the role of firm characteristics hold across different country environments. Our empirical study relies on European Union...

This study investigates the firm-level and country-level conditions affecting the company's decision to engage in partial acquisitions. For the purpose of our empirical analysis, that decision is measured thought the existence or not of Non-Controlling Interests in fourteen European countries....

This paper expands the IFRS accounting systems' classification proposed by Nobes [(2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283] to a broader set of European countries. The results suggest a classification distinguishing between four...

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS adoption is a widespread practice, plus the United States of America (USA). The results suggest a classification distinguishing between three groups of countries, based on the...

Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly...

The purpose of this study is to investigate whether the level of earnings management is likely to be different in large family firms, small family firms, and non-family firms. Our empirical study relies on a sample of UK listed firms and on their level of discretional accruals. Our results...

This study aims to identify the impact of IFRS adoption in stock price synchronicity of Brazilian capital market through its influence on how much and in which way firm-specific information is incorporated by stock prices. There are divergences in the literature about how IFRS adoption...