Purpose This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms. Design/methodology/approach Using a sample of the UK Financial Times Stock Exchange 350 firms from 2010 till 2019, the authors investigated the relationship between...

Purpose Open innovation in start-ups is a relatively unexplored field and studies focusing on collaborative innovation between start-ups with large companies seen from the former’s point of view are virtually inexistent. The authors address this gap in an exploratory study built on in-depth...