Firms must transform production processes towards sustainable technologies in response to climate change and the emergence of policies aiming to curb carbon emissions. The energy shock due to the war in Ukraine renders this transformation not only important, but also urgent. All this requires...

The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that researchers should help to identify how they can be supported to succeed. One of the weaknesses of many SMEs is the lack of management accounting (MA) and management control (MC) systems. These in...

Topics: - incentives to abide or not by accounting standards; - practices of standard setters, auditors, and accountants; - internal control deficiencies; - accountant professionalization surrounding the fraud concept; - legitimization of standards and best practices; - failure of monitoring...

We estimate empirically the impact of the insolvency and bankruptcy code (IBC) on corporate leverage in India. The analysis builds on the Prowess database. For the estimations we use the difference in differences approach, where listed firms are used as the control group. We find that the IBC...

We examine the effect of regional favoritism on firms’ access to credit. Using firm-level data on a large sample of 29,000 firms covering 48 countries, we investigate the hypothesis that access to credit of firms is higher in the birth regions of national political leaders. We find evidence...

With organisations increasingly operating in ambiguous, volatile and complex environments, understanding effective governance within the institutional context – via board monitoring, managerial incentives, risk management and other systems – is crucial and challenging. We invite the...

It is fundamental to analyze what happened in the post-pandemic, pushing researchers to develop novel theories and approaches for a more resilient future. CONFERENCE TRACKS 2022 - Opportunity generation and early business development - Business models (growth, performance), international...

The conference will take place digitally. Topics: - Applied Macroeconomics - Behavioral Economics - Behavioral Finance - Corporate Finance and Governance - Financial Accounting - Financial Institutions and Services - General Financial Markets - Macoeconometrics - Managerial Accounting -...

We estimate empirically the debt limits and debt capacity of listed manufacturing firms in Nigeria over the period 2005-2019. The analysis contributes to our understanding of the financial constraints of the firms, and their scope to absorb shocks and finance growth using the debt market. The...