Purpose: This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information. Design/methodology/approach: The...

Purpose: Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach: The authors use a panel data analysis to examine how the...

Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...

Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences and similarities in seemingly identical practices between countries provides the opportunity for improvement and...

Purpose – The purpose of this paper is to investigate the relationship between a company's customer‐related performance and its learning and growth capabilities. Design/methodology/approach – Four banks in Taiwan – Citibank, Chinatrust, Taipei Fubon Bank and Taiwan HSBC – have recently...

Purpose: The purpose of this paper is to examine the role of strategic alliance (SA) and innovation on organizational sustainability using data from North American organizations listed in the Dunn-Bradstreet database. While organizational economic sustainability could be achieved in several...

Purpose – A literature review has revealed that a sales manager's transformational leadership has a positive impact on the job satisfaction of salespeople, while job satisfaction has significant influence on salespeople's work behaviors. The purpose of this paper is to examine the relationship...