Discussion of “Is the risk of product market predation a cost of disclosure?” Fulltext Access 7 Pages 2016
Measuring market liquidity in US fixed income markets: A new synthetic indicator Fulltext Access 8 Pages 2016
Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative Fulltext Access 9 Pages 2016
How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency Fulltext Access 10 Pages 2016
A further interpretation of the relational agency of information systems: A research note Fulltext Access 10 Pages 2016
Real economic activity and accounting information in Spanish construction and real estate firms Fulltext Access 10 Pages 2016
Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms Fulltext Access 10 Pages 2016
Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility Fulltext Access 10 Pages 2016
The importance of corporate brand identity in business management: An application to the UK banking sector Fulltext Access 10 Pages 2016
Systemic liquidity risk and portfolio theory: An application to the Italian financial markets Fulltext Access 10 Pages 2016
Accounting for goodwill: An academic literature review and analysis to inform the debate Fulltext Access 11 Pages 2016
An exploratory study of the pressures and ethical dilemmas in the audit conflict Fulltext Access 11 Pages 2016
Effects of external and internal sources on innovation performance in Chinese high-tech SMEs: A resource-based perspective Fulltext Access 11 Pages 2016
Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal Fulltext Access 11 Pages 2016
Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards Fulltext Access 11 Pages 2016
Cooperation and competition among employees: Experimental evidence on the role of management control systems Fulltext Access 11 Pages 2016
Institutional shareholder activism in Nigeria: An accountability perspective Fulltext Access 11 Pages 2016
Realising the richness of psychology theory in contingency-based management accounting research Fulltext Access 12 Pages 2016
Interpretation of probability expressions in accounting: The effects of frame switching Fulltext Access 12 Pages 2016
Structural dynamics of keyword networks: Liquid crystal display and plasma display panel cases Fulltext Access 12 Pages 2016
Transactive memory systems in research team innovation: A moderated mediation analysis Fulltext Access 12 Pages 2016
An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses Fulltext Access 12 Pages 2016
Accounting basis adjustments and deficit reliability: Evidence from southern European countries Fulltext Access 12 Pages 2016
Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry Fulltext Access 12 Pages 2016
Effects of open innovation and knowledge-based dynamic capabilities on radical innovation: An empirical study Fulltext Access 13 Pages 2016
Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis Fulltext Access 13 Pages 2016
Corporate social responsibility reporting in professional accounting firms Fulltext Access 13 Pages 2016
The region-of-origin effect on the preferences of financial institution's customers: Analysis of the influence of ethnocentrism Fulltext Access 13 Pages 2016
Modern Watch Company: An instructional resource for presenting and learning actual, normal, and standard costing systems, and variable and fixed overhead variance analysis Fulltext Access 13 Pages 2016
Do investors react to corporate governance news? An empirical analysis for the Spanish market Fulltext Access 13 Pages 2016
SMEs' tax compliance costs and IT adoption: the case of a value-added tax Fulltext Access 13 Pages 2016
Are we there yet? Protecting investors by securing a strong auditing profession into the future Fulltext Access 13 Pages 2016
Managing uncertainty and equivocality in joint process development projects Fulltext Access 13 Pages 2016
The effects of a reasonable investor perspective and firm's prior disclosure policy on managers' disclosure judgments Fulltext Access 13 Pages 2016
Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting Fulltext Access 13 Pages 2016
Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity Fulltext Access 13 Pages 2016
Under new management: Equity issues and the attribution of past returns Fulltext Access 13 Pages 2016
Privatisation and accountability in a “crony capitalist” Nigerian state Fulltext Access 14 Pages 2016
Closing the energy-efficiency technology gap in European firms? Innovation and adoption of energy efficiency technologies Fulltext Access 14 Pages 2016
The impact of networking on competitiveness via organizational learning, employee innovativeness, and innovation process: A mediation model Fulltext Access 14 Pages 2016
Agile project management and stage-gate model—A hybrid framework for technology-based companies Fulltext Access 14 Pages 2016
Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949 Fulltext Access 14 Pages 2016
Exploring the implications of integrated reporting for social investment (disclosures) Fulltext Access 14 Pages 2016
Transparency in an opaque market: Evaluative frictions between “thick” valuation and “thin” price data in the art market Fulltext Access 14 Pages 2016
On the boundaries between intrafirm and interfirm management accounting research Fulltext Access 14 Pages 2016
The individual and joint effects of process control and process-based rewards on new product performance and job satisfaction Fulltext Access 14 Pages 2016
Does variance risk have two prices? Evidence from the equity and option markets Fulltext Access 14 Pages 2016
Internal auditing in the Middle East and North Africa: A literature review Fulltext Access 15 Pages 2016
The implicit impact of cross-listing on stock prices: A market microstructure perspective – The case of Latin American markets Fulltext Access 15 Pages 2016
Determinants of leverage in mining companies, empirical evidence for Latin American countries Fulltext Access 15 Pages 2016
Integrating XBRL data with textual information in Chinese: A semantic web approach Fulltext Access 15 Pages 2016
Calculating the carbon footprint: Implications for governing emissions and gender relations Fulltext Access 15 Pages 2016
Borrower protection and the supply of credit: Evidence from foreclosure laws Fulltext Access 15 Pages 2016
Value relevance of fair values in different investor protection environments Fulltext Access 15 Pages 2016
An examination of international accounting standard-setting due process and the implications for legitimacy Fulltext Access 15 Pages 2016
Exploring differences in budget characteristics, roles and satisfaction: A configurational approach Fulltext Access 15 Pages 2016
Asset valuation, profit measurement and path dependence in Britain to 1800 Fulltext Access 15 Pages 2016
Environmental and social disclosures: Link with corporate financial performance Fulltext Access 15 Pages 2016
Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets Fulltext Access 15 Pages 2016
Management capabilities, innovation, and gender diversity in the top management team: An empirical analysis in technology-based SMEs Fulltext Access 15 Pages 2016
Internationalisation and performance in Spanish family SMES: The W-curve Fulltext Access 15 Pages 2016
Social responsibility and financial performance: The role of good corporate governance Fulltext Access 15 Pages 2016
Affective commitment to the employer brand: Development and validation of a scale Fulltext Access 15 Pages 2016
Measuring the probability of financial covenant violation in private debt contracts Fulltext Access 15 Pages 2016
Openness and Mexico's subnational governments size: Evidence from a panel of Mexican states Fulltext Access 15 Pages 2016
SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory Fulltext Access 16 Pages 2016
CEO overconfidence and financial crisis: Evidence from bank lending and leverage Fulltext Access 16 Pages 2016
Voluntary disclosure incentives: Evidence from the municipal bond market Fulltext Access 16 Pages 2016
Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback Fulltext Access 16 Pages 2016
Motivation to perform in a multiple-project environment: The impact of autonomy, support, goal clarity, and opportunities for learning Fulltext Access 16 Pages 2016
Emerging pathways of colonization in healthcare from participative approaches to management accounting Fulltext Access 16 Pages 2016
Converting inventions into breakthrough innovations: The role of exploitation and alliance network knowledge heterogeneity Fulltext Access 16 Pages 2016
Value relevance of accounting information under an integrated reporting approach: A research note Fulltext Access 16 Pages 2016
How much is enough? An investigation of nonprofessional investors information search and stopping rule use Fulltext Access 16 Pages 2016
Re-examination of the effect of ownership structure on financial reporting: Evidence from share pledges in China Fulltext Access 16 Pages 2016
Disclosure of government financial information and the cost of local government’s debt financing—Empirical evidence from provincial investment bonds for urban construction Fulltext Access 16 Pages 2016
Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance Fulltext Access 16 Pages 2016
Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece Fulltext Access 16 Pages 2016