Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

The countervailing effect of MiFID II’s unbundling provision, which requires brokerages to separate research costs from trading execution costs, on the capital market has led to controversies about its efficacy and its potential rollback. In this paper, we examine the role of firms’...

Voluntary approaches to environmental policy can contribute to stemming environmental degradation in developing countries with weak institutions. We evaluate the role of a behavioral anomaly, limited attention paid by owners or managers, in explaining the voluntary adoption of environmental...

ASEAN countries need to consider more innovative, market-oriented approaches to accelerate energy efficiency improvement, and well-designed voluntary agreements will play a critical role in raising the awareness of companies and engaging them with the materialization of multiple energy...

The United Nations' (UN) drive for sustainability culminates in a recent milestone document, Agenda 2030, which sets forth 17 Sustainable Development Goals (SDGs). Arguably, these SDGs inspire governments more than they do individual businesses and their embracement and measurement at the...

Do self-regulatory institutions in high-corruption environments attract more socially responsible firms? Or do irresponsible firms use self-regulatory institutions to shield themselves from scrutiny? Previous research suggests that self-regulation in these settings often attracts less...

Video games incite controversy. Gaming has been blamed for school shootings, included in the International Classification of Diseases by the World Health Organization (WHO), and banned in some countries as gambling. For each accusation video game developers, the Entertainment Software...