Purpose The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different risk regulatory regimes. The paper is a cross analysis comparing Germany, the US, Italy, France and the UK...

Explores the development of the marketing public relations (MPR) concept examining the arguments advanced concerning MPR’s emergence and legitimacy to be a separate marketing or PR discipline. Some marketing academics suggest that MPR should be incorporated into the marketing discipline...

Abstract The purpose of this paper is to test the signal effect of Directors and Officers (D&O) insurance and to analyze the necessity of mandatory disclosure of D&O insurance in Taiwan. D&O insurance is usually viewed as a signal mechanism of insured firms’ corporate governance and thus its...

Purpose – The purpose of this paper is to theorise, and demonstrate empirically, how regulation generates indirect impacts on small companies that arise through the medium of relationships with stakeholders whose actions affect them. Specifically, the paper explores how relations with...

Purpose – Here, the paper aims to model major corporate characteristics associated with corporate social responsibility (CSR) reporting (in particular, its quality). Corporations in China are increasingly expected by the public and government to be more socially responsible. As such, it will...

Purpose – This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies institutional and firm-specific factors that are...

Purpose – Sustainability Declarations were introduced by the Queensland State Government on 1 January 2010 as a mandatory disclosure measure for all dwelling sales in the State. The purpose of this paper is to assess the impact this policy decision has had in the homebuyer decision‐making...

Conceptual frameworks which seek to integrate social media uses into disaster management strategies are employed in a range of events. With continued variations to online practices, developments in technology, and changes in online behaviours, it is imperative to provide conceptual frameworks...

Purpose – The purpose of this study was to examine the antecedent, perception of the external environment, and its relationship to organizational learning, as well as explore the relationships between organizational learning and innovation performance at two levels, including individual and...