... a more integrated understanding of how internal organizational capabilities shape financial reporting quality. From a resource-based view (RBV), OC represents a firm-specific, path-dependent capability that supports sustained value creation through efficient coordination, reliable information...

...Eric Owusu Boahen; Emmanuel Constantine Mamatzakis Purpose This paper examines the moderating role of firms’ litigation environment on the association between gender diversity and financial reporting quality. Design/methodology/approach This study draws on a sample of US firms to examine...