We examine whether the composition of top management with General Counsel (GC) affects properties of management earnings forecasts disclosures. After controlling for corporate governance and litigation risk, we find that firms with a GC in top management are more likely to issue forecasts,...

The article considers theoretical aspects of the applied strategic financial analysis based on the financial element of the balanced scorecard to be applied in the research process of the strategic organization financial activity aspects. The methodology of the research is the Balanced Scorecard...

The author proposes theoretical and methodological aspects of the applied strategic analysis (ASA) as a new instrument of the balanced scorecard (BSC) comprehensive study of the organization economic activity. The ASA concept has resulted from the further development of the BSC concept which...

The article considers theoretical aspects of the applied strategic innovative analysis based on the innovative balanced scorecard element to be applied in the research process of the strategic innovative organization activity aspects. The methodology of the research is the Balanced Scorecard...

In their droves, many countries are joining the bandwagon of adopters of International Financial Reporting Standards (IFRSs), perhaps, taking for granted the human behaviors possibly influencing their decisions. Drawing upon themes from psychology, this paper elicits students' perceptions of the...

Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is one of the most frequently used, the most researched, but also the most criticized. While academics are largely united in criticism of traditional budgeting practices due to...

Human Asset Measurement can be defined as quantifying the contributions of all employees of an organization to produce value from their knowledge, skills, abilities, and other characteristics as well as the organizational processes, like recruitment, selection, training, etc., which are used to...

This study explores corporate governance practices in different organizational life cycles that can lead firms' better performance. We propose a configurational approach to explore how different causal conditional effects are interdependent in explaining firms' performance. Using fuzzy-set...

Background: Prior studies have revealed a disclosure problem in financial statements, primarily in narrative reports. Three main problem areas have been identified: insufficient relevant information, too much irrelevant information, and low-level communication. Micro and small entities face the...

PurposeThe purpose of this study is to investigate the moderating role of knowledge management (KM) strategies in developing the effect of intellectual capital (IC) on innovation for small- and medium-sized enterprises (SMEs). Specifically, the current study explores how different interactions...