To acquire resources, new ventures need to be perceived as legitimate. For this to occur, a
venture must meet the expectations of various audiences with differing norms, standards …

This paper evaluates what we have learned about the relevance and reliability of financial
and non‐financial information on intangibles from the value‐relevance literature. Because …

This paper studies the effectiveness of a firm's strategy to report on its ESG activities with
regard to the extent and direction in which the firm's ESG performance is valued by capital …

The goal of this paper is to advance the understanding of emerging developments in
business model design within the field of entrepreneurship. It is widely known that during the …

We focus on the design of an organization's set of boundary-spanning transactions—
business model design—and ask how business model design affects the performance of …

Instrumental variable (IV) methods are commonly used in accounting research (eg, earnings
management, corporate governance, executive compensation, and disclosure research) …

An important dimension of audit committee (AC) effectiveness that has gained the attention
of regulators and academics is the financial expertise of AC members (General Accounting …

This study provides empirical evidence on how corporate sustainability performance (CSP),
as proxied by membership of the Dow Jones sustainability index, is reflected in the market …

This paper provides insight into how environmental information is reflected in the market
value of listed Swedish companies. Using the residual income valuation model, we express …

In this essay, we address the research question of when is the business model idea useful?
We argue that the use of the term “business model” as a “description” of how a traditional …