The purpose of this study is to test whether CSR engagement provides insurance like effect even after the firm has faced an integrity questioning event. The impact of this integrity based negative event is measured as the media sentiment while reporting the event. Accordingly, we test whether...

Prior research examining the impact of corporate social responsibility (CSR) on stakeholders has largely focused on studying the insurance like effect of CSR outlays and the resulting effect on stock returns, thereby emphasizing the implications for shareholders. Our study examines the following...

This study examines how a set of Canadian and German firms apply the quantitative capital disclosure requirements contained in IAS 1. We find significant inter-country differences in both the propensity to disclose a capital structure and in the form of the disclosure. Further, we find variation...

The management accounting field has called for work which crosses academic boundaries, such as the field of strategic management. On the other side, the strategic management field has called for conceptual work on the foundations of organizational capabilities. Given that the strategy field...

The objective of management control is to encourage an organization’s employees to undertake the activities which lead to strategy implementation (Anthony, 1965). Management control systems accomplish this goal in two different ways: By encouraging employees to do the right things, and by...