Following the line of thinking that a firm is a nexus of contracts between stakeholders, with managers as "the central node" (Hills and Jones, 1992), this study examined how managers prioritize stakeholder relationships and to what extent firms engage in voluntary disclosure with the stakeholder...

Grant giving foundation leaders are increasingly concerned with understanding the primary role their institutions are pressured to play in financing the growing non-profit sectors of developed economies. Furthermore, many academics, political leaders and practitioners are expecting foundations...

This paper compares the treatment of the family in the eleven Euro Countries and U.K. tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage...

The voluntary disclosure of company's private information is increasingly at the center of the attention of managers. This tendency has also been analyzed by several accounting organizations - AICPA1, FASB2, IASC3 and also SEC4 - which have recently developed several documents on the...

Much of the recent literature discuss convergence in accounting systems, corporate reporting practices, investor relations and communication strategic approaches; although national institutional frameworks have formed the backbones of management practices and cultural diversity has strongly...

Following the line of thinking that a firm is a nexus of contracts between stakeholders, with managers as quot;the central nodequot; (Hills and Jones, 1992), this study examined how managers prioritize stakeholder relationships and to what extent firms engage in voluntary disclosure with the...

Institutional and small investors, financial analysts and other key stakeholders are demanding more information about long-term strategies and profitability of companies. This growing information needs seemingly force managers to create new quot;Key Performance Indicatorsquot; (KPIs) and to...

The rise of shale gas and tight oil development has triggered a major debate about hydraulic fracturing (HF). In an effort to bring light to HF practices and their potential risks to water quality, many U.S. states have mandated disclosure for HF wells and the fluids used. We employ this setting...

?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The sample consists of 57 companies in the Dow Jones Sustainability Index (DJSI) and a control group belonging to the Dow Jones Global Index (World1), matched on country, industry and...