Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than selling and extended producer responsibility (EPR) in...

Purpose – The purpose of this paper is to examine the relationship of sustainable development in businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging economies over the period 1997-2008. Design/methodology/approach – The authors test the...

Purpose – Corporate social responsibility (CSR)-based strategies have become important concepts in dealing with firms' stakeholders. The purpose of this paper is to focus on the processes of stakeholder legitimacy and interest detection, namely ethical considerations and community obligations,...

Purpose – The UN Global Compact (GC) is the world's largest voluntary corporate social responsibility (CSR) initiative. Signatory companies voluntarily agree to abide by the GC ten principles and explicitly declare compliance with social and human rights, environmental protection, and...

Purpose – The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation. Design/methodology/approach – The paper uses a case study approach and both qualitative and...

Purpose – Prior research, in mainly Western economies, suggests the level of corporate governance is financially important. As an emerging economy case study, the purpose of this paper is to investigate whether the Thai Institute of Directors (IOD) corporate governance index provides investors...

Purpose – The purpose of this paper is to examine whether analyst recommendations are influenced by the strength of corporate governance in emerging markets. Design/methodology/approach – It is expected that analysts take into consideration the corporate governance mechanisms when they set...

Purpose – The purpose of this paper is to investigate whether reported net income as per US-generally accepted accounting principles (US-GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board...

Purpose – The purpose of this paper is to investigate the policy consequences of expensing stock-based compensation in Taiwan. Design/methodology/approach – Data were collected on listed firms from 2006 to 2008 and a goodness-of-fit of accounting earnings valuation model was used to...

Purpose – The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client-specific equity risk premium. The study population consists of all the manufacturing and service firms traded in Amman Bourse during the period...