This study reviews and synthesizes the contemporary business literature that focuses on the
role of corporate social responsibility (CSR) to enhance firm value. The main objective of this …

Revenue management aims to maximize financial performance by setting different prices for
the same offerings. However, such practices may deteriorate the nonfinancial performance …

This paper aims to show how the design of management control systems (MCS) has
developed in response to the need for organizations to address the challenges of operating …

We examine the benefits associated with corporate social responsibility (CSR) disclosure in
an international setting covering 31 countries. Using variables such as the legal status of …

We examine the relationship between disclosure of nonfinancial information and analyst
forecast accuracy using firm-level data from 31 countries. We use the issuance of stand …

This paper provides an empirical examination of the corporate social responsibility (CSR)
assurance market in the United States. Various constituencies have found this market …

Earnings smoothing via accounting discretion could improve or garble actual earnings
information. Although managers prefer a less volatile earnings path and perceive lower risk …

This study examines the influence of audit committee attributes, namely financial expertise,
independence, meeting frequency and size, on the adoption of CSR assurance. The study …

This study examines the effect of organization structure and competition on the design of
performance measurement systems (PMSs) and their joint effects on performance. The …

The call for disclosure of nonfinancial information has grown in response to the awareness
that financial statements omit salient information about the company. This study follows …