Purpose – The purpose of this study is to investigate the value‐relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil pipelines in the USA. Design/methodology/approach – An event study methodology is used to examine the...

Purpose – This paper aims to explore current management attitudes towards benchmarking and its implementation within small business‐to‐business service firms in order to enhance a deeper understanding of benchmarking within such contexts. Design/methodology/approach – The paper uses...