Many studies discuss convergence of cross-border governance and governance-related disclosure practices, but provide little empirical evidence to support their arguments and analysis. Our study examines the governance and disclosure practices of the world's largest transnational firms. Using a...

This paper examines the relationship between firm complexity and board of director composition. Utilising the board typology of <link rid="b10">Baysinger and Zardkoohi (1986</link>), we classify board members either as insiders, business experts, support specialists, or community influentials, and examine board...

This paper examines whether effective governance plays a major role in driving foundations’ strategy when it comes to making the choice between reactive or proactive philanthropy models. More specifically, we investigate the relationships between philanthropic strategy (expressive, receptive,...

The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system. Reacting to the pressures of banking regulators and governments, standard-setters have brought forward additional guidance on...