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Regulatory influence on sustainability reporting : evidence from Murray-Darling Basin Authority in Australia

Hossain, Md. Moazzem; Rana, Tarek; Nahar, Shamsun; … - In: Meditari accountancy research 31 (2023) 5, pp. 1386-1409

Persistent link: https://www.econbiz.de/10014433038

Informal institutions as inhibitors of rent-seeking entrepreneurship : evidence from U.S. legal history

Smith, Andrew; Brownlow, Graham - In: Entrepreneurship theory and practice : ET&P 47 (2023) 6, pp. 2323-2346

Persistent link: https://www.econbiz.de/10014433272

Isomorphism of integrated reporting's sustainability embeddedness : evidence from Indonesian listed companies

Pertiwi, Imanda Firmantyas Putri; Kusuma, Hadri; … - In: Cogent business & management 9 (2022) 1, pp. 1-27

This study aimed to discover to what extent listed companies in Indonesia respond to the sustainability embeddedness of integrated reporting (SE of IR) as the world's latest reporting trend. Furthermore, this research also investigated the isomorphism predictors of the SE of IR adoption rate....

Persistent link: https://www.econbiz.de/10014433730

The value of economic freedom in cross-border mergers

Pandey, Vivek; Steigner, Tanja; Sutton, Ninon K. - In: International review of economics & finance : IREF 86 (2023), pp. 540-563

Persistent link: https://www.econbiz.de/10014434371

Influence of institutional factors on global corporate social responsibility performance

Mondal, Sujit; Sahu, Tarak Nath; Bandopadhyay, Kalpataru - In: International journal of business excellence : IJBEX 31 (2023) 3, pp. 370-391

Persistent link: https://www.econbiz.de/10014436385

Relational distance and transformative skills in fields : wind energy generation in Germany and Japan

Nicklich, Manuel; Endo, Takahiro; Sydow, Jörg - In: Management and organization review : MOR ; the official … 19 (2023) 4, pp. 685-714

Persistent link: https://www.econbiz.de/10014436486

The inefficacy of accrual accounting in public sector performance management : evidence from an emerging market

Fahlevi, Heru; Irsyadillah; Arafat, Imam; Adnan, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....

Persistent link: https://www.econbiz.de/10014437265

Institutional environment and college students' entrepreneurial willingness : a comparative study of Chinese provinces based on fsQCA

Huang, Yangjie; Bu, Yajing; Long, Zehai - In: Journal of innovation & knowledge : JIK 8 (2023) 1, pp. 1-10

College students are the new force of mass entrepreneurship and innovation. This study classifies 170,759 college students in China by province, based on the institutional theory, and employs necessary condition analysis (NCA) and fuzzy-set qualitative comparative analysis (fsQCA) to analyze six...

Persistent link: https://www.econbiz.de/10014372064

Reporting of environmental policies and internationalization of Asia-Pacific firms : the moderating role of innovation as a source of legitimacy

Ahmadova, Gozal; Delgado-Márquez, Blanca L.; Aguilera … - In: Asian business & management 22 (2023) 4, pp. 1243-1273

Persistent link: https://www.econbiz.de/10014374921

Investigating the role of the state in regulating corporate social responsibility : evidence from the Gulf Cooperation Council countries

El-Said, Osman Ahmed; Aziz, Heba; Mirzaei, Maryam; … - In: Business and society review : journal of the W. Michael … 128 (2023) 3, pp. 459-487

Persistent link: https://www.econbiz.de/10014375487