In present study, we investigated jet fuel production process, including the crude oil-based conventional process, unconventional oil sources-based process, Fischer–Tropsch synthesis (F–T) process and renewable jet fuel process and analyzed the details of each jet fuel production process....

Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental...

In this study, we assert and test that the determination of corporate performance communication and financial analysts' earnings forecasting work are closely intertwined processes. The resulting endogeneity in capital markets' information dissemination and use is strongly influenced by a...

Purpose – The purpose of this paper is to study the impact of intra-industry conformity tendencies on dividend policy among a large sample of US firms. Design/methodology/approach – The paper explores mimetic influences on dividend policy. Consistent with prior institutional research, the...

We examine the association of self-serving causal disclosures regarding earnings-related outcomes in the prospectuses of Chinese IPO firms and short-term IPO valuation (offer price-based valuation and IPO first-day underpricing). Using detailed content analysis of causal explanations in the...