Purpose: This study develops a theoretical model of consumption values regarding the technology adoption of mobile banking (m-banking) services, with the financial service sector as the empirical context. This study aims to evaluate whether consumption values influence trust and intention....

Purpose: Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely...

Purpose: This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand. Design/methodology/approach: Content analysis is used to create...

Purpose: We investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State. The uniqueness of the setting stems from the country's corporate governance landscape, where most companies have...