Purpose: Looking at the limits of artificial intelligence (AI) and controlling based on complexity and system-theoretical deliberations, the authors aimed to derive a future outlook of the possible applications and provide insights into a future complementary of human–machine information...

Purpose: With the macroprudential approach, systemic risk is explained by a general equilibrium (GE) model. However, since on-balance-sheet and off-balance-sheet (OBS) risks are structurally segmented, for example annually or periodically on financial statements, the GE model might need further...

Purpose: The study examines whether corporate governance moderates the relationship between CEO compensation and earnings management. Design/methodology/approach: The study uses 1,800 firm-year observations from 2005 to 2010 and employ multiple regression analyses and other sensitivity tests....

Purpose: This paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements and examines the influence of modern technology on these relationships across 24 emerging countries....

Purpose: There is a longstanding debate regarding the effectiveness of financial incentives in improving work performance. This study is motivated by seemingly conflicting theory and mixed research evidence, and advances the management accounting literature on pay-for-performance by examining...

Purpose: The paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed non-financial Key Performance Indicators (KPIs). Design/methodology/approach: The study is based on content analysis of...

Purpose: This study seeks to identify the factors that are associated with the digital transformation of microfinance institutions (MFIs). Design/methodology/approach: The study employs probit models to investigate the likelihood of integrating digital solutions by MFIs and Heckman models for...

Purpose: The aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e. availability of information) and quality (i.e. comparability and credibility)....

Purpose: Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely...

Purpose: This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in family firms may differ from non-family firms and may vary among family firms. Design/methodology/approach: The...