The literature on disclosure practices has posited a relationship between legal regime and the amount of voluntary disclosure. Specifically, companies in nations with a civil law tradition were expected to make more voluntary disclosure to compensate for the information that would otherwise be...

This paper examines the relationship between firm complexity and board of director composition. Utilising the board typology of <link rid="b10">Baysinger and Zardkoohi (1986</link>), we classify board members either as insiders, business experts, support specialists, or community influentials, and examine board...

Many studies discuss convergence of cross-border governance and governance-related disclosure practices, but provide little empirical evidence to support their arguments and analysis. Our study examines the governance and disclosure practices of the world's largest transnational firms. Using a...

Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great...

This paper examines the relationship between governance variables and voluntary intellectual capital disclosure in a sample of European biotechnology firms. We extend previous research by simultaneously considering governance mechanisms such as the proportion of independent directors, board...

Using a large sample of European firms that mandatorily adopted IFRS, this paper assesses how firm-level governance, as proxied by board attributes, and country-level enforcement interplay in affecting financial reporting quality. Financial reporting quality is assumed to have three dimensions:...

This paper examines whether effective governance plays a major role in driving foundations’ strategy when it comes to making the choice between reactive or proactive philanthropy models. More specifically, we investigate the relationships between philanthropic strategy (expressive, receptive,...

This paper examines whether effective governance plays a major role in driving foundations’ strategy when it comes to making the choice between reactive or proactive philanthropy models. More specifically, we investigate the relationships between philanthropic strategy (expressive, receptive,...

The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system. Reacting to the pressures of banking regulators and governments, standard-setters have brought forward additional guidance on...