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:...

Regulators, standard setters and market participants consider related-party transactions a major issue in financial markets because they can be used to expropriate minority shareholders. External auditing is considered an important governance mechanism that can control the propensity of insiders...

This study examines how Dr Markus Braun, CEO of Wirecard, constructed legitimation when faced with allegations from financial news reporters. It contributes to research into the legitimation strategies deployed by CEOs to construct a certain truth, justify corporate values and reassure...

During the COVID-19 pandemic, the French government notably introduced a guaranteed loan program. Firms that benefited from state guarantee schemes (SGS) should, ceteris paribus, be relatively riskier than those that did not apply for SGS, and thus default risk should be higher for the...