Family businesses have been widely researched over the years. For instance, scholars attempted to distinguish family businesses over nonfamily businesses using many criteria. Although there is no commonly accepted such criteria to identify family businesses more specifically, family power has...

Family businesses have been widely researched over the years. For instance, scholars attempted to distinguish family businesses over nonfamily businesses using many criteria. Although there is no commonly accepted such criteria to identify family businesses more specifically, family power has...

Purpose: This study explores the levels of and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this article examines the firm-level determinants of CED, including corporate governance (CG) mechanisms, in Sri Lanka...

Purpose: This study aims to draw on the resource dependence theory to synthesize the conflicting arguments as well as commonalities of the agency and stewardship perspectives on the relationship between CEO duality and firm performance. Design/methodology/approach: Multiple regression analysis...

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures. Design/Methodology/Approach – Corporate sustainability pressures are identified...

Purpose: By using Latour’s notion of “action at a distance” (Latour, 1987), the purpose of this paper is to examine the ways in which the government acts at a distance to achieve corporate governance of public sector banks, and the extent to which accounting enables such actions of the...

Purpose – The purpose of this paper is to provide insights into the understanding of the relationship between board involvement and corporate performance within the context of developing countries. Design/methodology/approach – A number of aspects related to board involvement, including...

Conceptualisation of corporate governance in mainstream accounting research seems to be based on the assumption of pure economic type governance which is characterised by control systems and political neutrality. This study examines institutional and socio-political dynamics of the role of...