We examine the relationship between board of director committees tasked with risk management and environmental performance, based on a sample of 1466 firm-year observations from 2007 to 2015. We find that the presence of ...

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked ...

This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with accruals quality, using three accruals‐based earnings quality proxies ...

Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics ...

The paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies ...

This paper identifies three conceptually distinct, but interrelated concepts regarding corporate environmental behaviour from the literature e environmental legitimacy, environmental accountability, and environmental ...

BACKGROUND : Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies use corporate social responsibility (CSR) to disguise ...

We study the different levels of corporate social responsibility (CSR) disclosures of the largest European firms. We find that firms are more predisposed to disclose more CSR information in countries with: better investor ...

The question that was considered in this research was why management discloses environmental information given the fact that it is not required by law in South Africa. The person closest to the decision to report environmental ...

Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific ...