Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly...

This research examines the firm-level conditions of Portuguese listed companies to be engaged in Public Private Partnerships - Service Concessions Arrangements (PPP/SCA). Based on accounting standards and other legislation regarding PPP/SCAs, a set of firm's characteristics was tested in order...

Purpose This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting. Design/methodology/approach The authors have chosen two countries with different cultural environments to...