Purpose: The purpose of this paper is to examine the impact of career concerns on CEOs’ use of expectations management to meet or beat analysts’ quarterly earnings forecasts. The authors posit that early career-stage CEOs are less (more) likely to use expectations management than are late...

Purpose: The purpose of this paper is to examine the influence of earnings management (EM) and tax aggressiveness (TA) on shareholder wealth and on stock price crash risk (SPCR) of German companies. Design/methodology/approach: The sample comprises 820 firm-year observations of 188...

Purpose: Kaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is to present a strategic management control package composed of three systems from strategic management and...

Purpose: There are wide debates about the costs and benefits of sustainability reporting. The purpose of this paper is to investigate the relationship between sustainability reporting and a firm’s financial, operational and market performance in order to determine when sustainability...

Purpose: In addition to financial reporting, more and more companies report environmental, social and governance (ESG) information in emerging countries. This practice is intended to fulfill the information needs of all the company’s stakeholders, and more specifically the investors. The...

Covers -- Editorial advisory board -- Guest editorial -- Board gender diversity and ESG disclosure: evidence from the USA -- CEO inside debt and the value of excess cash -- Investigating the associations between executive compensation and firm performance -- The control-ownership wedge and the...

Purpose: The purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour. Design/methodology/approach: Multivariate regression techniques are used to estimate...

Purpose: The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes of MCS implementation – waterfall and agile...

Purpose: The purpose of this paper is to investigate the effect of firm characteristics on forward-looking disclosure (forward-looking information (FLI)) within the context of integrated reporting (IR). The study assesses the extent of FLI provided in integrated reports and empirically fills...

Purpose: The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the...