Purpose – Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the USA and in Europe to promote transparency about risks faced by companies, especially by quoted ones. The increase of mandatory risk reporting applying to companies...

Purpose: This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies. Design/methodology/approach: Building on social capital theory, the creating shared value approach and institutional theory, the...

Purpose: The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape accounting standards in a context in which...

Purpose: The paper analyzes four cases of IAS adoption (Aérospatiale in 1989; Usinor in 1991; Coflexip in 1993; and Péchiney in 1995) to better understand the instructional logics behind the use of alternative or additional standards by French companies in the early 1990s. Design/methodology/approach:...

Drawing on institutional theory, this study analyses the internationalization of Renault's consolidated financial statements from 1981 to 1984. This involved the voluntary adoption of International Accounting Standards (IAS), subsequent changes of accounting policy and certification by an...