Following an efficiency perspective and a micro-analytic approach, this paper provides an organizational economics foundation to guide managers in matching the comparatively more efficient organizational mode with firm-level transactions possessing certain transactional characteristics. In...

This paper classifies empirical research on vertical integration under four approaches--value-added-to-sales, qualitative-quantitative, input-output and microanalytic. The emphasis here is on the microanalytic approach which has accumulated the most systematic evidence to support its theoretical...

This study explores the associations between human capital resources, firm performance, and corporate governance mechanisms. Based on the survey results of the ‘‘50 most attractive employers'' conducted by Universum Global 2010, human resource, performance, and governance data was collected...

Despite a significant increase in accounting research on risk disclosures that has emerged over the last two decades, there is paucity of cross-country evidence from non-financial sectors. This research note analyzes how country-specific cultural values are linked to the level of risk...

Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance....