Purpose: This contribution explains how socially responsible investing (SRI) has evolved in the last few decades and sheds light on its latest developments. It describes different forms of SRI in the financial markets; and deliberates on the rationale for the utilization of positive and negative...

This chapter explains how socially responsible investing (SRI) has evolved in the last few decades and sheds light on its latest developments. It describes different forms of SRI in the financial markets; and deliberates on the rationale for the utilisation of positive and negative screenings of...

I find evidence consistent with managers manipulating real activities to avoid reporting annual losses: price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins among firms reporting...

Objective – Understanding business processes is becoming increasingly critical. In light of the understanding of business process, the notion of understandability has been receiving much attention in accounting information system (AIS). The current study focuses on the comparison of different...

In the last years the focus of internal audit has shifted away from business toward financial controls. In the future internal audit departments need to align their contributions to the organization's strategic objectives. The purpose of the internal audit which is organised within the entities...

Purpose – This paper aims to examine the relationship between corporate governance, corruption and disclosure of forward-looking information in listed firms in two African countries, Botswana and Ghana.Design/methodology/approach – The study uses 174 firm-year observations between the period...

This article examines, using various econometric techniques, the impact of intellectual capital (IC) on the performance of Egyptian insurance companies listed between 2006 and 2011. We measure IC using the Value Added Intellectual Coefficient (VAIC) approach and its components developed by Pulic...

The airlines' marketing policies are influenced by costs and expenses which could influence their levels of service, and their ability to be profitable. Their direct and indirect operating costs are affected by sector length; utilization of aircraft, fleet size and labor costs, among other...

Over the past couple decades as the accountability of corporate executives has been increasingly scrutinized, the popular business press contains numerous accounts of both corporate and personal spending excesses that have caught the attentions of shareholders, public policy makers, and the...

We examine how competition in supplier industries affects CEO incentive intensity in procuring firms. Using the Input-Output Accounts Data (IO Data) published by the Bureau of Economic Analysis (BEA), we compute a weighted supplier industry competition measure. We then predict and find that...