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Year of publication
Subject
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Rechnungswesen 22,584 Accounting 20,582 Theorie 2,262 Theory 2,234 IFRS 2,181 Wirtschaftsprüfung 1,755 Financial audit 1,720 Jahresabschluss 1,157 Deutschland 1,150 Bilanzierungsgrundsätze 1,149 USA 1,139 Reporting 1,138 Accounting standards 1,137 Berichtswesen 1,132 Betriebswirtschaftsstudium 1,113 Graduate business education 1,113 Financial statement 1,105 Bilanzpolitik 1,079 Accounting policy 1,071 United States 1,044 Germany 1,042 Controlling 969 Welt 921 World 920 Großbritannien 884 Management control 859 Buchführung 814 United Kingdom 784 Corporate Governance 767 Corporate governance 755 Bibliometrics 726 Bibliometrie 726 Corporate disclosure 664 Unternehmenspublizität 664 Kostenrechnung 659 Betriebliche Finanzwirtschaft 623 Managerial finance 620 Cost accounting 596 Students 572 Studierende 572
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Online availability
All
Undetermined 5,904 Free 4,500 CC license 363
Type of publication
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Article 11,434 Book / Working Paper 10,808 Journal 382 Other 6 Database 1
Type of publication (narrower categories)
All
Article in journal 9,427 Aufsatz in Zeitschrift 9,427 Aufsatz im Buch 1,546 Book section 1,546 Lehrbuch 1,013 Graue Literatur 940 Non-commercial literature 940 Textbook 915 Collection of articles of several authors 723 Sammelwerk 723 Hochschulschrift 677 Thesis 481 Working Paper 429 Arbeitspapier 428 Aufsatzsammlung 418 Konferenzschrift 236 Bibliografie enthalten 221 Bibliography included 221 Glossar enthalten 182 Glossary included 182 Case study 178 Fallstudie 178 Conference proceedings 123 Festschrift 94 Conference paper 85 Konferenzbeitrag 85 Dissertation u.a. Prüfungsschriften 74 Handbook 73 Handbuch 73 Wörterbuch 70 Reprint 62 Mehrbändiges Werk 54 Multi-volume publication 54 Collection of articles written by one author 53 Sammlung 53 Nachschlagewerk 51 Reference book 51 Amtsdruckschrift 50 Bibliografie 50 Government document 50
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Language
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English 18,828 German 2,815 Undetermined 547 Russian 165 Polish 118 French 76 Spanish 24 Swedish 16 Slovak 15 Ukrainian 14 Czech 13 Italian 12 Bulgarian 9 Dutch 9 Hungarian 8 Romanian 8 Portuguese 7 Danish 5 Finnish 5 Albanian 4 Norwegian 3 Serbian 3 Turkish 3 Chinese 3 Afrikaans 2 Arabic 2 Estonian 2 Indonesian 2 Georgian 2 Latvian 2 Croatian 1 Lithuanian 1 Malay (macrolanguage) 1 Slovenian 1
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Author
All
Nobes, Christopher 52 McGee, Robert W. 46 Riahi-Belkaoui, Ahmed 46 Weygandt, Jerry J. 46 Horngren, Charles T. 41 Zeff, Stephen A. 40 Kieso, Donald E. 39 Parker, Robert H. 38 Funnell, Warwick 36 Vasarhelyi, Miklos A. 36 Cooper, David J. 34 Parker, Lee David 34 Weetman, Pauline 33 Weißenberger, Barbara E. 33 Wild, John J. 32 Baker, C. Richard 31 Biondi, Yuri 31 Sangster, Alan 31 Schaltegger, Stefan 31 Tinker, Anthony 31 Wagenhofer, Alfred 31 Edwards, John Richard 30 Kimmel, Paul D. 30 Küpper, Hans-Ulrich 30 Lehman, Cheryl R. 30 Sunder, Shyam 30 Bragg, Steven M. 29 Ezzamel, Mahmoud 29 Hiebl, Martin R. W. 29 Penman, Stephen H. 29 Leuz, Christian 28 Quinn, Martin 27 Scapens, Robert William 27 Askarany, Davood 26 Atrill, Peter 26 Craig, Russell 26 Hoque, Zahirul 26 Wood, David A. 26 Harrison, Walter T. 25 Jones, Michael 25
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Institution
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World Bank 167 Springer Fachmedien Wiesbaden 50 OECD 37 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 21 NWB Verlag 16 National Bureau of Economic Research 16 World Bank Group 15 Business & Economics Society International 12 European Parliament / Directorate-General for Internal Policies of the Union 12 Verlag Dr. Kovač 12 De Gruyter Oldenbourg 11 Edward Elgar Publishing 11 Institut der Wirtschaftsprüfer in Deutschland 11 Verlag Franz Vahlen 11 Chartered Institute of Management Accountants 10 American Accounting Association 9 American Institute of Certified Public Accountants 9 European Investment Bank 9 Europäische Kommission 9 Erich Schmidt Verlag 8 Institute of Chartered Accountants in England and Wales 8 KLS Accounting & Valuation GmbH 8 UVK Verlagsgesellschaft mbH 8 Association of University Programs in Health Administration 7 European Commission / Directorate-General for the Budget 7 Shaker Verlag 7 Springer International Publishing 7 Wiley-VCH 7 Coopers & Lybrand Deloitte <London> 6 European Commission / Joint Research Centre 6 Friedrich-Schiller-Universität Jena 6 Haufe-Lexware GmbH & Co. KG 6 Information Resources Management Association 6 Sveučilište u Splitu / Sveučilišni odjel za stručne studije 6 Gottfried Wilhelm Leibniz Universität Hannover 5 Horváth & Partners 5 IDW-Verlag 5 International Accounting Standards Board 5 Linde Verlag 5 National Association of Accountants 5
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Published in...
All
Critical perspectives on accounting : an international journal for social and organizational accountability 406 Accounting, auditing & accountability journal 307 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 256 Issues in accounting education 238 Journal of accounting education 171 The accounting review : a publication of the American Accounting Association 135 International journal of critical accounting : IJCA 131 Accounting horizons : a quarterly publication of the American Accounting Association 126 SpringerLink / Bücher 124 The British accounting review : the journal of the British Accounting Association 116 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 114 Advances in accounting education : teaching and curriculum innovations 104 Management accounting research 101 Accounting forum : advancing the interdisciplinary and global connection of accounting research 86 Accounting history review 86 Journal of accounting & economics 86 Journal of accounting and public policy 81 Journal of accounting & organizational change 79 Journal of accounting & management information systems : JAMIS 78 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 77 Journal of business ethics : JOBE 74 Journal of emerging technologies in Accounting 74 Abacus : a journal of accounting, finance and business studies 72 Meditari accountancy research 72 European accounting review 71 Journal of financial reporting & accounting : JFRA 68 Qualitative research in accounting & management : QRAM 66 Springer eBook Collection 66 Advances in accounting : a research annual 64 Pacific accounting review 64 Cogent business & management 63 The journal of corporate accounting & finance 63 Asian review of accounting 60 Accounting research journal 58 Journal of applied accounting research 57 Journal of education for business 56 Accounting perspectives : a journal of The Canadian Academic Accounting Association 55 Accounting and business research 53 International journal of accounting information systems 52 Research on professional responsibility and ethics in accounting 51
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Source
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ECONIS (ZBW) 21,091 USB Cologne (EcoSocSci) 1,523 BASE 8 EconStor 4 ArchiDok 4 RePEc 1
Showing 1 - 50 of 22,631
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Principles for embedded emissions accounting to support trade-related climate policy
White, Lee V.; Aisbett, Emma; Pearce, Oscar - In: Climate policy 25 (2025) 1, pp. 109-125
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196322
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ESG and impact litigation : identifying and governing the causes through strategic accountability patterns
Andreoli, Chiara; Cremasco, Chiara; Falivena, Camilla; … - In: Management decision 63 (2025) 2, pp. 640-664
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197703
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Hedge accounting and firms' future investment spending
Kreß, Andreas; Eierle, Brigitte; Hartlieb, Sven; … - In: Finance research letters 72 (2025), pp. 1-10
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Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?
Huy Quang Pham; Kien Phuc Vu - In: Journal of innovation and entrepreneurship : JIE 14 (2025), pp. 1-41
The current research aims to unveil the interconnection between efectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271980
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Accounting history in the digital age
Leoni, Giulia; Sangster, Alan - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 3-6
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330299
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"Going digital" - its place in research into the history of modern accounting
Sangster, Alan - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 7-22
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Accounting history in a digital age : empirical experiences, improving methods and unlocking new research avenues
Quinn, Martin; Murphy, Brid - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 23-43
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The ethical CPA : journal of accountancy letters to the editor
Saxton, Gregory D.; Rahaman, Abu Shiraz; Neu, Dean; … - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 114-135
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330324
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The dark side of digital transformation : digital washing and accounting conservatism
Wei, Cui; Zhou, Hang; Zhang, Xinrui; Ouyang, Shuang - In: International review of economics & finance : IREF 98 (2025), pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331956
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Overconfidence, managerial accounting competence and dividend smoothing : evidence from emerging markets
Rashidi, Mohsen - In: Review of economics and political science : REPS 10 (2025) 2, pp. 168-188
Purpose - The purpose of this research is to review the dividend smoothing effectiveness from the perspective of managers' overconfidence and accounting competence. Accounting competence is considered as an important factor in recognizing management's ability to override internal controls as an...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339252
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Forensic accounting as an investigative tool : insights from the FTX and Qatargate
Dimitropoulos, Gerasimos; Reading, Michelle - In: Journal of economic criminology 7 (2025), pp. 1-20
It is well-known that failing to achieve key organizational goals may pressure managers to commit fraud, but can it be a facilitating factor in cartel formation as well? The purpose of this study is to understand if firms known to have been in a cartel were under financial stress in the period...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397595
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Financial reporting quality and corporate hedging policy : preliminary evidence
Chen, Sipeng; Huang, Yuan - In: China Accounting and Finance Review 27 (2025) 2, pp. 210-236
Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397411
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Counter accounting and counter accountability : a post-COVID-19 study of England's hospital infrastructure crisis
Stafford, Anne - 2025
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The role of military directors in holding the CEO accountable for poor firm performance
Pavićević, Stevo; Keil, Thomas - In: Strategic management journal 46 (2025) 3, pp. 790-814
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Corporate corruption management : a proposal for an accountability framework
Vázquez Oteo, Orencio; Garcia-Torea, Nicolas; Cuesta … - In: Revista de Contabilidad 28 (2025) 1, pp. 96-114
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How are accounting irregularities examined in Spanish insolvency proceedings? : an empirical analysis
Monterrey Mayoral, Juan; Rabazo Martín, Aurora-Esther - In: Revista de Contabilidad 28 (2025) 1, pp. 151-164
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The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179
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"Creative accounting" in the Spanish professional football League : an attempt to dodge the rules economic control?
Urdaneta Camacho, Rudemarlyn; Guevara Pérez, Juan Carlos; … - In: Revista de Contabilidad 28 (2025) 1, pp. 180-192
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Enterprise risk management, financial reporting and firm operations
Gao, Siwei; Hsu, Hsiao-Tang; Liu, Fang-Chun - 2025
We examine financial reporting and firm operations, focusing specifically on the roles of 'enterprise risk management' (ERM), within which a holistic approach is taken to the conceptualization and management of all types of risk. We measure ERM implementation based on information obtained from...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358920
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Digital transformation and the quality of accounting information systems in the public sector : evidence from developing countries
Hamdy, Arafat; Diab, Ahmed; Eissa, Aref M. - 2025
This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338321
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Cryptocurrency taxation : a bibliometric analysis and emerging trends
Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025
This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338308
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LGBTQI+ professional accountants and the consequences of stigmatization : an identity work perspective
Ghio, Alessandro; Malsch, Bertrand; McGuigan, Nicholas - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376038
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Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting
Schäfer, Ulrich; Pelger, Christoph - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376022
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Business without management : MacIntyrean accounting, management, and practice-led business
West, Andrew - 2025
Alasdair MacIntyre's critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean...
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Beyond technique : the role of the multidimensional nature of energy accounting in shaping a better world
Magliacani, Michela; Maione, Gennaro; Toscano, Valentina; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357459
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The impact of sharing economy platforms, management accounting systems, and demographic factors on financial performance : exploring the role of formal and informal education in MSMEs
Zuhroh, Diana; Jermias, Johnny; Ratnasari, Sri Langgeng; … - In: Journal of open innovation : technology, market, and … 11 (2025) 1, pp. 1-20
This study analyzes the effectiveness of sharing economy platforms and management accounting systems (MAS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Malang City, Indonesia, by considering the moderating effect of demographic factors such as gender, age, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358528
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A study on the impact of accounting information security controls on the effectiveness of internal controls in Vietnamese enterprises
Vuong Thi Thanh Nhan; Ngoc Khanh Dung Nguyen; Tran Phuoc - In: Journal of open innovation : technology, market, and … 11 (2025) 1, pp. 1-26
In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358594
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Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis
Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332941
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Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms
Al-Mohareb, Manar; Gutiérrez Ponce, Herenia; Chamizo … - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 1444-1456
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333351
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Implementing sustainability : what role do knowledge management and management accounting play? : agenda for environmentally friendly businesses
Broccardo, Laura; Giordino, Daniele; Yaqub, Muhammad Zafar - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 383-403
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332892
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Digitalising medieval accounting research : Andrea Barbarigo's Venetian Cash Account 1430-1434
Kuter, Mikhail; Sangster, Alan; Gurskaya, Marina; … - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 44-67
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330304
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Artificial intelligence for financial accountability and governance in the public sector : strategic opportunities and challenges
Aldemir, Ceray; Uysal, Tuğba Uçma - In: Administrative Sciences : open access journal 15 (2025) 2, pp. 1-19
This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especially as fiscal systems become more complex and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337366
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A commentary on post-pandemic challenges and opportunities for the accounting profession : insights from a systematic literature review
Bujaki, Merridee; Butt, Irfan; Lento, Camillo; … - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 157-188
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332201
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A structured review of research-informed instructional strategies to support CPA enabling competencies in future accountants
Siddiqui, Sanobar - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 189-249
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332203
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Commentary: the Canadian Accounting Hall of Fame : an analysis of early inductees and immanent critique
Richardson, Alan J. - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 251-274
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332208
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Elevating developers' accountability awareness in AI systems development : the role of process and outcome accountability arguments
Schmidt, Jan-Hendrik; Bartsch, Sebastian Clemens; Adam, … - In: Business & information systems engineering 67 (2025) 1, pp. 109-135
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333510
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Trio of human, old and new copilots : collaborative accountability of human, manuals standards, and artificial intelligence (AI)
Lee, Junesoo; Kong, Duk-Jo; Lee, Taejun - 2025
Humans have developed and employed manuals to systematically organize, standardize, and transfer knowledge for decision-making in organizations. These manuals and standards have served as a "conventional copilot" for humans’ intellectual activities, taking the form of collected references or...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333087
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Unfolding crowd-based accountability of a charity fund during the war
Melnyk, Valeriia; Iermolenko, Olga; Cordery, Carolyn - In: Financial accountability and management 41 (2025) 1, pp. 136-158
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372882
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The comparative travel expenditure method for ecosystem accounting
Bartolini, Alice; Ferrini, Silvia; Fezzi, Carlo - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373914
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A "marginal" tale of two Germanies : accounting for the systemic divide
Fehrle, Daniel; Konysev, Vasilij - 2025
The comparative economic performance between the former socialist German Democratic Republic (GDR) and the capitalist Federal Republic of Germany (FRG) remains inconclusive due to valuation problems. We address these problems by applying wedge-growth accounting to a newly compiled dataset. More...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397152
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To converge or not to converge : accounting for the German reunification
Fehrle, Daniel; Konysev, Vasilij - 2025
German reunification in 1990 marked the first sudden integration of a socialist and capitalist economy. Despite East Germany’s (EG) economic catch-up with West Ger- many (WG), the integration remains unfinished, as indicated by per capita output in EG still being about one-third lower. To...
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Interpretation of the concept of liabilities in lease accounting
Molina Sánchez, Horacio; Vicente-Lama, Marta de; … - In: Revista de Contabilidad 28 (2025) 1, pp. 57-70
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396476
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How social pressure anomie influences shadow accounting functions : the role of voluntary disclosure development in Iran
Zamanianfar, Leila; Abdoli, Mohammadreza - In: Asian journal of accounting research 10 (2025) 1, pp. 76-102
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402904
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Timeliness in financial reporting in emerging markets : investigating the effect of joint audits
Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199
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A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism
Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - In: Australian journal of management 50 (2025) 2, pp. 524-570
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403552
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Evaluating financial performance of airline companies through liquidity and debt ratios : an accounting approach
Alsulami, Faizah - In: Risks : open access journal 13 (2025) 4, pp. 1-18
This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio analysis from 2011 to 2022. The accounting measurements delineate informing and facilitating strategic decision-making from 2011 to 2022. The analysis utilizing GARCH and PARCH...
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Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)
Nitti, Carmela; Bellucci, Marco; Terenzi, Pierluigi; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015412287
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Production- and consumption-based emissions : an international comparison
De Bruin, Kelly C.; Değer, Çağaçan; Yakut, Aykut Mert - 2025
Production-based accounting (PBA) and consumption-based accounting (CBA) of emissions differ in how they consider the emissions resulting from the production of internationally traded commodities. This paper applies both approaches to calculate and compare emissions for Ireland and selected...
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Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics
Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - In: Journal of business economics and management 26 (2025) 1, pp. 49-68
Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...
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Stakeholder orientation and accounting conservatism : evidence from state-level constituency statutes
Radhakrishnan, Suresh; Wang, Ke; Wang, Zheng - In: Journal of accounting and public policy 51 (2025), pp. 1-20
We find that the staggered adoption of state-level constituency statutes leads to a significant decrease in accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions, thereby increasing firms’ stakeholder orientation. As...
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