Purpose – The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach – Information provided in the management discussion and analysis...

Purpose – The purpose of this study is to examine the similarities and differences in the strategic orientation and innovation patterns of small to medium‐sized enterprises (SMEs) and large companies and to investigate their implications for market performance. Design/methodology/approach...

Purpose – Following the line of thinking that a firm is a nexus of contracts between stakeholders, with managers as “the central node,” the purpose of this paper is to examine how managers prioritize stakeholder relationships and to what extent firms engage in disclosures with the...

Purpose – The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach – Information provided in the management discussion and analysis...