Using survey data from a sample of senior investment professionals from mainstream (i.e. not SRI funds) investment organizations we provide insights into why and how investors use reported environmental, social and governance (ESG) information. Relevance to investment performance is the most...

This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few...

Purpose – The purpose of this paper is to develop an effective synergy measurement model to support the decision making process in mergers and acquisitions. Design/Methodology/approach – Relevant literature is reviewed and critically assessed. An interpretive methodology is used to analyze...

A major element of many academic programs' missions is to produce rigorous research. For a variety of reasons, including accreditation requirements, it is important to measure the impact of that research. For example, such a measurement can help an academic unit understand whether the resources...

This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the...

We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency, team production and stakeholder perspectives, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to...

Organizational performance is one of the most important constructs in management research. Reviewing past studies reveals a multidimensional conceptualization of organizational performance related predominately to stakeholders, heterogeneous product market circumstances, and time. A review of...

The paper analyses the implementation of the EU Non-Financial Reporting Directive in four European Member States: UK, Germany, France and Italy. The first part reviews the main trends, key differences and potential difficulties or unexpected consequences of the Directive. The paper then explores...

This chapter examines the formal due process for the development of sustainability accounting standards and the participation of stakeholders in this process. It helps to refine current understanding of procedural legitimacy for multi-stakeholder initiatives. I analysed all the public documents...

Previous studies have established that firms' effectiveness can differ based on the differences among directors within a board, and between boards. However, studies have yet to establish the effectiveness of the diverse attributes of the board on firms' quality of earnings in an emerging market...