We provide a survey of the empirical archival literature on the effect of different facets of corporate governance on financial reporting and audit quality in China. Our survey is motivated by the burgeoning literature on the effects of some unique Chinese governance factors on the properties of accounting information. Although surveys of Chinese governance abound, we observe a lack of any comp...

M-learning has been tested and investigated in the last decade in different levels of education, from K12 to higher education. However, academic studies reporting concrete m-learning experiences in the corporate environment are still rare. Considering this gap of knowledge, this paper analyzes two cases of corporate m-learning using COMTEXT® (a Mobile Virtual Learning Environment – MVLE, develo...

This paper is an attempt to identify various agency relationships that may exist in the economic & business life & the related problems that may arise due to such relationships. Corporate governance is a burning issue now a day. We have witnessed a paradigm shift in the corporate governance practices in different countries where audit committee has been addressed and accepted as a striking forc...

A company CSR commitment, as stated in its Social Report is, actually, perceived by its stakeholders?And in what measure? Moreover, are stakeholders satisfied with the company CSR efforts? Indeed, business returns from Corporate Social Responsibility (CSR) practices, such as company reputation and customer loyalty, depend heavily on how stakeholders perceive the company social conduct. In this ...

In China, environmental non-governmental organizations (ENGOs) play an important supervisory role to address ecological issues together with government regulation and enterprise implementation. This study examines the effect of ENGO presence on corporate environmental responsibility (CER) performance, along with internal factors as covariate variables. With a sample of 677 enterprises, it opera...

Purpose The purpose of this research is to provide an integrated approach organizational ecology, population ecology and selection mechanisms within the context resource-based view firm, evolutionary economics (EC) transaction cost (TCE). It applies framework examine interrelationships between corporate social reporting (CSR) global initiative. Design/methodology/approach methodology for paper ...

In late 2019, the European Union presented EU Green Deal, which targets climate neutrality by 2050. Under Deal’s Corporate Sustainability Reporting Directive (CSRD), a clear sustainability reporting and assurance framework was proposed as significant aspect of Sustainable Finance Package in 2021. However, because its exit from 2020, UK will cease to adopt legislations have produce own laws achi...

The relationship between disclosure and cost of equity capital has always been interesting not only for managers, but for investors as well. Economic theory suggests that by increasing the level of corporate reporting firms not only increase their stock market liquidity, but they also decrease the investors’ estimation risk, arising from uncertainty about future returns and payout distributions...