Ausgabe 2/2013
Inhalt (12 Artikel)
What explains the extent and content of social disclosures in Swedish municipalities’ annual reports
Torbjörn Tagesson, Michelle Klugman, Maria Lindvall Ekström
Do ownership and size affect the performance of water utilities? Evidence from Estonian municipalities
Peeter Peda, Giuseppe Grossi, Margo Liik
Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis
Ahmed M. Abdel-Meguid, Anwer S. Ahmed, Scott Duellman
Determinants of voluntary executive stock option disclosure in Brazil
Eduardo Schiehll, Paulo Renato Soares Terra, Fernanda Gomes Victor
How do boards of directors contribute to family SME export intensity? The role of formal and informal governance mechanisms
Andrea Calabrò, Donata Mussolino
Board of directors and insider trading with share repurchase programs
Foued Hamouda, Mounira Ben Arab
The governance role of multiple large shareholders: evidence from the valuation of cash holdings
Najah Attig, Sadok El Ghoul, Omrane Guedhami, Sorin Rizeanu
The 2007 financial crisis: strategic actors and processes of construction of a concrete system
Gemma Carolillo, Piero Mastroberardino, Claudio Nigro