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Board gender diversity and cash holding: the effect of family ties
Using a sample of 630 firm-year observations of non-financial Spanish listed companies for the period 2004–2020, this study examines linkages of...
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Optimal timing and proportion in two stages learning investment
This article introduces a two-stage real option approach with a learning effect to examine the optimal timing and proportion of investment for a firm...
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Antecedents and consequences of intellectual capital: a systematic review, integrated framework, and agenda for future research
This study systematically reviews the fragmented field of Intellectual Capital (IC) to clarify its antecedents and outcomes. Using a hybrid method...
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Exploring the agency cost of debt: risk, information flow, and CEO social ties
Contrary to the findings of prior research that focuses on private loans and bank debt, we find that greater CEO social capital is positively...
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Dynamic capabilities as a moderator: enhancing the international performance of SMEs with international entrepreneurial orientation
This paper explores the impact of International Entrepreneurial Orientation (IEO) on the international performance of Small and Medium-sized...
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Godfather Marketing: offering favors before products
Disruptive shifts in the current environment are engendering uncertainty, radically changing market relationships and consumers’ priorities. This...
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The effect of Porter’s competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices
This study examines the effect of the intensity of competitive forces on organisational performance and competitive advantage and the moderating role...
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Coworking spaces for remote workers: an inclusive solution? Advantages and challenges from affiliated workers’ perspectives
Some companies are considering offering their affiliated workers external coworking spaces as an option to achieve both flexibility and inclusion,...
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Exploring impact of entrepreneurial orientation on firm performance – moderators’ variability under changing market conditions
Previous research has indicated that the impact of entrepreneurial orientation (EO) on performance is ambiguous. This relationship can be affected by...
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Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a develo** economy perspective
This paper aims to analyse the quality of green accounting disclosure and provide insight into the perceptions of corporate insiders and academics...
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A bibliometric review of bibliometric reviews of corporate governance: current topics and recommendations for future research
This study aims to identify current topics in the corporate governance literature by conducting a bibliometric review of corporate governance...
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Enhancing organizational citizenship behavior towards the environment
Organizational citizenship behavior towards the environment (OCBTE) represents an influential tool for environmental policy implementation in local...
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Consensus credit ratings: a view from banks
While the production of credit ratings has long been limited mainly to rating agencies (CRAs), recent years have seen the growing popularity of...
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Decentralized Finance (DeFi) assurance: early evidence
Decentralized finance (DeFi) has emerged to offer traditional financial services such as lending, borrowing, and trading without intermediaries...
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Control of Online-Appointment Systems When the Booking Status Signals Quality of Service
We revisit a service provider’s problem to match supply and demand via an online appointment system such as a doctor in the health care sector. We...
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The changing nature of financial analysis in the presence of ETFs
We study how the launch of an electronically traded fund (ETF) that holds firms in a specific industry changes the behavior of analysts who follow...
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The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions
This study investigates how the COVID-19 pandemic, as measured by its morbidity and mortality, impacts the audit of companies, specifically how...
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Diversity targets
From 2008 to 2020, 180 of S&P 1500 have disclosed employee diversity targets. We conduct the first analysis of firms’ employee diversity targets and...
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Spectral risk for digital assets
Digital assets (DAs) are a unique asset class that presents investors with opportunities and risks that are contingent upon their particular...
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Voluntary disclosures by activist investors: the role of activist expectations*
Activist investors in a firm often voluntarily release information about their governance intentions to the public. Voluntary disclosure theory...
