[HTML][HTML] Environmental management control systems: Exploring the economic motivation behind their implementation
Environmental management control systems (EMCSs) effectively integrate environmental
objectives into corporate decision-making, yet implementation costs may discourage their …
objectives into corporate decision-making, yet implementation costs may discourage their …
When investors can talk to firms, is it a meaningful conversation? Evidence from investor postings on interactive platforms
We investigate postings on two unique online interactive platforms by investors around
earnings announcements of publicly listed firms in China. We find posting volumes on the …
earnings announcements of publicly listed firms in China. We find posting volumes on the …
Innovative data–use-cases in management accounting research and practice
MD Mahlendorf, MA Martin, D Smith - European Accounting …, 2023 - Taylor & Francis
This editorial provides an overview of innovative data and use-cases for management
accounting research and practice. We cover data such as natural language, crowd-sourced …
accounting research and practice. We cover data such as natural language, crowd-sourced …
How integrated thinking can be detected in management disclosures in annual reports: Insights from a large-scale text-analysis approach
R Dimes, C De Villiers, L Chen - Journal of Management …, 2023 - publications.aaahq.org
Integrated Thinking has been promoted as a way of revolutionizing decision-making to
create sustainable value. Our study shows how disclosures made by managers in annual …
create sustainable value. Our study shows how disclosures made by managers in annual …
Studying research in balanced scorecard over the years in performance management systems: a bibliometric analysis
Purpose Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it
garnered considerable research and practice attention across disciplines. Using bibliometric …
garnered considerable research and practice attention across disciplines. Using bibliometric …
Audit committee ownership and the cost of equity capital
Purpose This paper aims to investigate whether audit committee ownership (consisting of
both equity holdings and option holdings) is associated with the cost of equity capital …
both equity holdings and option holdings) is associated with the cost of equity capital …
Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls
Research assigns significant share price relevance to linguistic tone in earnings conference
calls. Tone is, however, only one facet in the mosaic of the soft information that is …
calls. Tone is, however, only one facet in the mosaic of the soft information that is …
Corporate reputation, cost of capital and the moderating role of economic development: international evidence
Purpose The purpose of the study is to examine the impact of corporate reputation (hereafter
CR) and the degree of economic development on firms' cost of capital remains unresolved …
CR) and the degree of economic development on firms' cost of capital remains unresolved …
Systems Perspective of the Use of the Balanced Scorecard for Organization Development and Change
The Balanced Scorecard (BSC) is an instrument used for intervention and strategic
management that promotes Organization Development and Change (ODC). The BSC has …
management that promotes Organization Development and Change (ODC). The BSC has …
Identifying and Ranking the Factors Influencing the Performance of Human Resources in Mostazafan Foundation Using Fuzzy Delphi‐AHP and BSC Methods
M Shojaie, T Mojibi, AM Ashrafi - Discrete Dynamics in Nature …, 2022 - Wiley Online Library
The presented study evaluates the performance with the balanced scorecard approach and
fuzzy Delphi in the Mostazafan Foundation. The main goal of the present study is to consider …
fuzzy Delphi in the Mostazafan Foundation. The main goal of the present study is to consider …