Purpose – The purpose of this study is to explore whether a connection exists between business operational efficiency and environmental responsibility. Design/methodology/approach – This research adopts the DEA method through a four‐step analysis to examine inter‐industry differences in...

Purpose Taking on a corporate political activity (CPA) perspective, the purpose of this paper is to investigate how CPA affects environmental sustainability disclosure among firms in China and whether the disclosure level varies across ownership structures and environmental sensitivity statuses....

Purpose This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental sensitivity causes a significant...

Purpose – The purpose of this paper is to investigate the relationship between level of environmental disclosure and establishment of a legitimacy image of operation among Japanese firms after implementation of the Kyoto Protocol. Design/methodology/approach – This study uses a sample...

Purpose This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance. Design/methodology/approach The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample...

This study illustrates how to calculate accurate costs, including the operating costs for individual airplanes and flights, as well as the costs per available seat kilometers, and per available ton kilometers using activity based costing. It also identifies the main activity items and drivers of...

Purpose: The purpose of this paper is to explore the restrictive effect of abusive supervision on employees’ feedback-seeking behavior (FSB) through organizational-based self-esteem (OBSE) and the moderation of this mediation by leader-member exchange (LMX). Design/methodology/approach: This...