Integrated Reporting has gained increasing interest from scholars and business executives over the past decade. Prior research points at external market conditions, internal organizational conditions and expected organization-level benefits as three categories of factors that influence the...

Purpose: The plethora of changes in the corporate governance landscape over the past two decades has the potential to tighten governance regimes and influence the preference of supervisory board members vis-à-vis the involved decision-making role of business unit (BU) controllers and their...

Full-cost transfer pricing has been criticized for providing production units with too few incentives to economize on costs. Our empirical study based on panel data from a sample taken from a large producer of fast moving consumer goods shows that charging too high a transfer price for products...