Purpose This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement...

Purpose – This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms. Design/methodology/approach – Firms chosen for this study are drawn from a social responsibility...

Purpose: Multinational resource companies (MRCs) are under pressure to become responsible corporate citizens. In particular, stakeholders are demanding more information about the deals these companies negotiate with the host governments of resource-rich nations, and there is general agreement...