Purpose Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to...

Research Question/Issue: This paper addresses the effect of having multiple large shareholders on shareholder protection. More specifically, we examine to what extent this effect depends on whether such large shareholders are beneficiary or fiduciary.Research Findings/Insights: Analyzing...