Purpose – The purpose of this paper is to examine the relationship of sustainable development in businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging economies over the period 1997-2008. Design/methodology/approach – The authors test the relationship of sustainable development in businesses with CSR and accounting using ordinary least square…
Purpose – This paper aims to examine the relation between the proportion of direct investment to US total – direct and portfolio – investment abroad and their country-specific determinants in developed and developing countries between 1997 and 2005, emphasizing the role of high-quality accounting standards and corporate governance. Design/methodology/approach – The study covers 46 d…