Compliance with accounting standards is a major issue in Europe and elsewhere. Research on the horizontal dimension shows non-compliance even though financial reports state compliance and auditors concur. The vertical dimension is more relevant to discover the extent and reasons for...

This study examines the interaction between two dimensions of budgetary participation and environmental dynamism on perceptions of budget effectiveness in multinational companies. Unique features are dichotomies of: (i) domestic and foreign subunits; (ii) two dimensions of budget participation,...

Reporting of environmental information along with financial information has become an important research topic. Research to date has focused on the nature of the information reported by companies. This study extends prior research by examining the inclusion of environmental information by...