Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm's leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly...

Purpose: The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. It also explicitly examines how this...

Purpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design/methodology/approach Regression analysis is used to analyse some...

Purpose – This paper aims to synthesize the extant research on earnings management in family firms. Design/methodology/approach – The paper reviews the current state of knowledge about earnings management in family firms, identifying the main theoretical frameworks used in the empirical...

Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...