This short encyclopedic article provides a theoretical introduction to the 'Business Case for Sustainability' concept, its drivers, key challenges and future issues. A business case for sustainability intends and realizes economic success through (and not just with) an intelligent design of...

This paper examines how corporate governance is practiced through ownership structure and how firm's performance as well as its dividend payout policy is influenced by different ownership pattern. In doing so, this paper attempts to investigate the pattern of ownership mix and ownership...

We examine the relation between managerial trading and market sentiment. We investigate whether managers' trades are associated with changes in market sentiment, and we find they are negatively related. We then explore cross-sectional differences in managerial trading and find trading against...

This article aims to examine the role of objects in the transformation of logics (Thornton & Ocasio, 2008) at the practice level. In particular, it explores how financial actors use, transform and are constrained by their ‘market devices' – defined as a range of instruments, models and tools...

Using an extensive database of 356,463 sell-side equity analysts' reports from 2002 to 2009, this study is one of the first to analyze the readability of analysts' reports. We first examine the determinants of variations in analyst report readability. Using several proxies for ability, we show...

While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual benefits derived from BI tools and the drivers of these benefits remain sparse.This...

Prior research argues that sequential decisions lead to a slippery slope toward unethical or fraudulent behavior, with little evidence to support such claims. We conduct two experiments which demonstrate the existence of the slippery slope in a controlled setting, and investigate how it leads...

Corporate delistings can be related to a wide variety of circumstances and operations (going private transactions, going dark strategies, mergers, buy-outs, involuntary delistings, etc.), representing a very complex and highly differentiated phenomenon, whose relevance has recently increased as...

This article is the last in the series of four articles adapted from the author's doctoral research. The author sets out a quantitative methodology to enable a general statement to be made for the existence and the properties of the Common Good (CG) originated from the Holy Scriptures by using a...

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change...