No. 28-3, March 2020

Index

• Nonprofit organization fraud reporting: does governance matter?
• ESG disclosure and firm performance before and after IR. The moderating role of governance mechanisms
• Board structure and corporate R&D intensity: evidence from Forbes global 2000
• Capital structure decisions in a period of economic intervention. Empirical evidence of Portuguese companies with panel data
• Does advertising really work?. The direct stimulating and attention-grabbing effects of advertising on investor behavior
• Integrated reporting, financial reporting quality and cost of debt
• Do sin firms engage in real activities manipulation to meet earnings benchmarks?
• IT risk management: interrelationships based on strategy implementation