Purpose: The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting. Design/methodology/approach: The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression...

Purpose Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining...

Purpose: The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach: This study used an international sample of 192 companies...

Purpose: While there have been extensive empirical investigations of pay-performance sensitivity, the perspective of performance-pay has received less attention to date. While executive compensation is sensitive to firm performance, firm performance is also likely to be affected by executive...

Purpose This paper provides a comprehensive review of the influential and intellectual aspects of the literature on the Gulf Cooperation Council (GCC) region's banking activities. Design/methodology/approach This study undertakes a bibliometric meta-analysis review of the GCC region banking...

Purpose: The objective of this study is to explore the accounting research network among institutions and countries globally and to contribute to the knowledge development in accounting discipline across regions with a novel and original approach. Design/methodology/approach: This study has...