Research Question/Issue: This paper addresses the effect of having multiple large shareholders on shareholder protection. More specifically, we examine to what extent this effect depends on whether such large shareholders are beneficiary or fiduciary.Research Findings/Insights: Analyzing...

Management accounting and control systems play a relevant role in the creative side of the innovation process. However, the traditional paradigm of this research field focused on optimizing efficiencies in the organization if it runs into problems when confronted with creativity. To progress on...