Research Question/Issue: This paper addresses the effect of having multiple large shareholders on shareholder protection. More specifically, we examine to what extent this effect depends on whether such large shareholders are beneficiary or fiduciary.Research Findings/Insights: Analyzing...

This paper examines the effectiveness of the use of executive compensation linked to Corporate Social Responsibility (CSR) goals across US firms. Empirical analysis of a cross-industry sample of 746 listed companies for the period 2002-2013 showed that the use of CSR-linked compensation...

Accurate cost information is critical to effective decision-making within organizations. Cost computations often rely on subjective judgments by employees regarding the amount of time a particular product or service consumes. We compare the accuracy of two commonly used approaches to eliciting...

Purpose – According to Merchant and Van der Stede (2017), top managers use management controls to increase the likelihood that employees will act in the best interests of the organization. Nowadays, increasing numbers of companies expect their employees to perform well simultaneously on...

This study examines the association between the internal organization of the enterprise risk management (ERM) process (as reflected in the assignment of risk accountabilities or “risk ownership”) and the specific risk management practices adopted enterprise-wide. Using a global survey...