... on this argument, we hypothesize that the more there is SG&A profile imitation of model firms within the industry, the more a firm tends to conform to its industry models, or: © Emerald Group Publishing Limited 2011 Financial reporting Overhead costs United States of America H1...

... stronger earnings smoothing. Boards of directors Compensation Corporate governance Earnings United States of America The subject of corporate governance is of enormous economical importance. Corporate governance addresses the ways in which stakeholders of capital to corporations assure...

... Government policy Regulation United States of America In October 2008, at a US Congressional hearing on the financial crisis, former Federal Reserve Chairman Alan Greenspan admitted that he was shocked to find out, after 40 years as an economist, that some executives would do things that were...

... on the topic of mortgage related securities. © Emerald Group Publishing Limited 2009 Securities Financial markets Government Policy Regulation United States of America In the popular media much of the blame for the current crisis is laid at the feet of sub‐prime mortgages. Yet the main...

... Group Publishing Limited 2009 Stakeholder analysis Voluntary actions Disclosure Annual reports United States of America Italy Stakeholder management is generally viewed as a partnering between the firm and who the firm considers to be its stakeholders, and involves “communicating...

... on intellectual capital disclosure of traditional firms in the USA, and this research was conducted over the time that the Financial Accounting Standards Board called for increased disclosure of intangible assets. Intellectual capital Disclosure Intangible assets Annual reports United States of America...

... History United States of America Hart (1991, p. 139) noted that the “benefit of integration is that the scope for opportunistic behaviour may be reduced”. By internalizing production, management is explicitly and systematically capable of reducing shirking. But first shirking must be discovered...