The information systems literature and the public press have called for organizations to more closely scrutinize their information technology (IT) controls; however, little more than anecdotal evidence exists on the business value of IT internal control investments, beyond regulatory compliance....

Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of ―triple bottom line‖ (TBL) as ―sustainable corporate performance‖ (SCP) should consist of three measurement elements, namely: (i) financial, (ii)...

Performance reporting plays significant role in improving economic effectiveness and operational efficiency of a business. In this respect the paper focuses on examining information flows between employees and managers – in bottom-up and top-down directions – in Polish enterprises. The...

We examine the effects of corporate board characteristics on the use of performance pricing in debt contracts. Performance pricing is a recent innovation that plays a role in addressing some debt contracting problems by linking the ex-ante pricing of debt with ex-post firm performance. Results...

Objective - This research is conducted in order to determine what factors in corporate governance affect the financial performance of a firm.Methodology/Technique - Financial performance, as the dependent variable, is measured by Return on Asset (ROA), while the independent variables (corporate...

To what extent do small businesses need to know about businesses taxes, accounting software and financial statements? Recent Australian research demonstrates that small business owners with a higher understanding of tax and accounting software are more likely to achieve a higher level of...

Finding an incentive system that optimally controls managerial effort and improves firm performance is an evergreen issue in both research and practice. Corporate governance recommendations and practical implementations aim at preventing short termism and promoting broad yet individual effort...

We examine the association between capital expenditures and near-term earnings performance for loss-making firms. Using a sample of 24,030 firm-year observations from 2006 to 2015, we find that loss-making firms show different patterns of capital expenditures than profit-making firms. Moreover,...

Both of previous theoretical interpretations and empirical evidences provide mixed conclusions on the relations among corporate environmental disclosure, environmental performance and financial performance. In this article, I visit these relations under Chinese setting with environmental...