Recent advances in digitalization and increasing integration of international markets are
paving the way for a new generation of firms to use non-traditional entry modes that are …

The ethics of financial reporting assumes a centre stage in the corporate world in the
background of an emerging understanding of Corporate Social Responsibility (CSR). The …

Purpose This study aims to explore the corporate social responsibility disclosure (CSRD)
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …

This article investigates the relationship between corporate social responsibility and
earnings management. Using panel data methodology for a sample of Spanish non …

Over the past two decades, governments have delegated extensive regulatory authority to
international private-sector organizations. This internationalization and privatization of rule …

We examine whether application of International Accounting Standards (IAS) is associated
with higher accounting quality. The application of IAS reflects combined effects of features of …

This paper examines the effect of the mandatory adoption of International Financial
Reporting Standards (IFRS) by the European Union on financial analysts' information …

We explore a new panel data set on bilateral gross cross-border equity flows between 14
countries, 1989–1996. We show that a “gravity” model explains international transactions in …

This article, which introduces the special issue on corporate governance cosponsored by
the Review of Financial Studies and the National Bureau of Economic Research (NBER) …

We study the determinants of mergers and acquisitions around the world by focusing on
differences in laws and regulation across countries. We find that the volume of M&A activity …