This paper analyzes causes, actors and paths of evolution of CSR in Tunisia from an institution-based view. CSR is thus considered not as a state but as a process of creation/break up of social compromises. Our field research leads us to identify three forms of CSR (minimalist, proactive,...

Purpose – The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential incentives for engagement in earnings manipulation; second, the techniques most frequently used in...

This paper develops an integrated model of strategic decision-making rationality. The model is informed by three perspectives that respectively identify decision, environmental and firm characteristics as influences on the rationality of decision processes. The results of a study in Egypt...

The resource-based view (RBV) of the firm suggests that strategic deployment of capabilities allows strategic business units (SBUs) to exploit distinctive competencies and create sustainable competitive advantage. Following the RBV, we propose a new predictive methodology for deriving typologies...