This paper investigates the effect of customer concentration on corporate social responsibility (CSR) disclosures for a large sample of US firms. Using both corporate and government customer concentration, we find that firms with concentrated corporate customer are associated with significantly...

This study investigates the corporate governance determinants of environmental investment in European firms. Using a sample of firms listed on the Bloomberg European Index 500 from 2001 to 2015, this study finds that firms with more independent directors, and female directors, are likely to...

The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, i.e. directors with prior involvement in corporate bankruptcies, major accounting restatements or other accounting scandals. An...

This paper examines whether audit committee members of a board improve financial reporting quality if they are also on their organization's compensation committee. Audit committees are responsible for overseeing the financial reporting process of organizations and have been urged to broaden...

Purpose – The aim of this paper is to examine empirically the managerial earnings management practices of financially distressed firms, and to consider whether these practices changed during the recent global financial crisis. Although corporate distress has been a topic of research interest...

This research investigates the likely determinants of monetary penalties for poor environmental performance. We retrieve data from Bloomberg on the monetary penalties imposed on companies in the European Union (EU) found to have performed poorly in Corporate Social Responsibility (CSR), and...

Purpose – The purpose of this paper is to examine empirically the consequences of having problem directors on the board with respect to operating performance. Problem directors are directors who have a past history of managerial integrity weakness. Design/methodology/approach – This paper...