By appointing a chief digital officer (CDO), firms decide for a central role responsible for their
digital transformation. While CDOs have recently appeared in the C‐suites of firms across …

Purpose The purpose of this article is to synthesize the topics, conceptualizations and
measurements of value-based management (VBM) and to suggest a research agenda …

Given the ongoing controversy around the accounting treatment of goodwill and the search
by the International Accounting Standards Board (IASB) and Financial Accounting …

Environmental management control systems (EMCSs) effectively integrate environmental
objectives into corporate decision-making, yet implementation costs may discourage their …

We apply textual analysis to the transcripts of nearly 78,000 earnings conference calls
between 2004 and 2018, comparing the difference in sentiment between female and male …

Top managers have a decisive role in managing business organizations, including linking
the effective use of their organizational resources with the corporate strategy. This study …

Despite the widespread use of value-based management (VBM) in European companies,
studies investigating the reasons for the differences in its sophistication remain scarce and …

Purpose The purpose of this study is to investigate the level of readiness of the public sector
in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the …

Purpose This study aims to investigate whether the characteristics of the chief financial
officer (CFO) have an impact on the intensity of the corporate research and development …

While recent studies indicate that value-based management (VBM) helps owners in aligning
managerial interests (ie, decision-influencing role), little evidence is provided for its support …