Purpose: The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents. Design/methodology/approach: A database of...

Purpose: This study aims to investigate the drivers and impact of balanced scorecard (BSC) usage on organizational effectiveness in manufacturing companies. The objectives of the paper were to assess the organizational factors affecting the usage intensity of the BSC; the relative benefits of...

Purpose: The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy. Design/methodology/approach: Using Green's (2004) theory of rhetorical diffusion, the authors analysed government...

The financial crisis that caused severe cash crunch in several western economies did not spare countries of lesser economic prowess as it had its remote implication for the Nigerian banking sector which plays a significant role in the economy. This study assessed the impact of the global...

Notwithstanding significant contributions of Extractive Industries Transparency Initiate (EITI) to resource-rich countries accountability and transparency, the question of how information content by extractives firms' payments affect companies remains unanswered. We examine stock market reaction...

Notwithstanding significant contributions of Extractive Industries Transparency Initiate (EITI) to resource-rich countries accountability and transparency, the question of how information content by extractives firms' payments affect companies remains unanswered. We examine stock market reaction...

We examine the stock market reaction to the unilateral release of natural resources revenue payments information by the United States Department of the Interior in pursuance of the United States Extractive Industries Transparency Initiative (USEITI) candidacy implementation process. Our study...

This study examines the joint effect of carbon disclosure and greenhouse gas (GHG) emission on firms implied cost of equity capital (COC). Based on 4,655 firm-year observations across 34 countries, we find firms' GHG emission intensity to be positively associated with COC. However, we find also...