...Suaad Jassem; Fadi Abdelfattah Purpose This study aims to fill a gap in the literature regarding the digitalization of accounting processes (DAP) and its impact on small and medium enterprises (SMEs) performance. Current research primarily focuses on large organizations, leaving SMEs comparatively...

... on the relationship between financial flexibility and firm performance. Design/methodology/approach The authors use sample of 10,755 US-listed firms over the period 2010–2021 to examine the relationships between investment scale, investment efficiency, financial flexibility and firm performance. Particular...

...Parisa Saadat Behbahaninia; Mohadeseh Golbidi Purpose The purpose of this study is to investigate whether research and development (R&D) activities reduce the performance damage caused by a critical situation, such as the COVID-19 pandemic, or not. Also, this study tries to explain whether...

...Michael Robinson; Maia Farkas Purpose There is a longstanding debate regarding the effectiveness of financial incentives in improving work performance. This study is motivated by seemingly conflicting theory and mixed research evidence, and advances the management accounting literature on pay...

...Amina Buallay Purpose There are wide debates about the costs and benefits of sustainability reporting. The purpose of this paper is to investigate the relationship between sustainability reporting and a firm’s financial, operational and market performance in order to determine when sustainability...

... items of assessment of the companies’ governance proposed by the database ASSET4. Following the method used by Boncori et al. (2016), the authors first reduced the number of dimensions of corporate governance by performing a principal component analysis of the sample, which resulted...

... in developing a corporate narrative. Analysts highlighted that a significant amount of this information is released to the market in advance of the Annual Report which performs a confirmatory role. Whilst analysts highlight inconsistencies in calculation methods of KPIs they did not feel that a standard...