This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …

International harmonization of accounting standards appears to be inevitable. However, little
evidence exists regarding whether harmonizing accounting standards will result in actual …

Culture, in its various forms, has always been a critical driver of innovation. This paper
focuses on generating some insights into the role of “culture for open innovation dynamics” …

We investigate the effects of national culture and corporate governance on corporate social
responsibility reporting and the extent to which corporate governance has a moderating …

This paper examines how the ownership structure and board of directors' features determine
the managerial opportunistic behavior exemplified in the management of accounting …

Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in
21 countries, this study examines how the strength of nation-level institutions affects the …

This study attempts to identify the main factors influencing dividend policy in MENA
emerging markets during the period between 2004 and 2013. Using panel data analysis, the …

We investigate the role of national culture in corporate risk-taking. We postulate that culture
influences corporate risk-taking both through its effect on managerial decision-making and …

In this article, we examine the state of the art in comparative and international corporate
governance by identifying the key research questions, main concepts, and paradigms of …

Over the last few decades, companies operate in an environment in which exercising
responsibility is a prerequisite for competing. Owing to the growing social concern for …