IFRS

This study contributes to the ongoing debate on corporate social responsibility (CSR) by exploring how mandatory standards-based climate-related financial reporting impacts organisational activities through the lens of Institutional Theory. In …

Different economic and social actors pressure firms to undertake initiatives to protect the natural environment and minimize their negative impacts on society. In turn, firms have responded to these pressures, incorporating a variety of …

Micro-structural models of contagion and systemic risk emphasize that shock propagation is inherently multi-channel, spanning counterparty exposures, short-term funding and roll-over risk, securities cross-holdings, and common-asset (fire-sale) …

This study explores the factors influencing managers’ discretionary materiality decisions in financial reporting, focusing on the role of institutional investors and Board of Directors (BoD) gender diversity. Given the judgmental nature of …

International standards now exist to facilitate the global economy and promote humanitarian goals. The chapter reviews the origin of the concept of global governance as a policy area, known as a regime, in which epistemic communities of experts …

This chapter describes the following reform areas: sequencing PFM reforms, SOEs and public corporations, sovereign wealth funds.

This chapter provides an introduction to the book, Parts A and B. It outlines key concepts and definitions, including the key distinction between technical and nontechnical assistance, sets out the goals and objectives of the book, discusses the …

The law is an instrument of history, with the comparative perspective forming the basis in globalisation. This clarifies life circumstances and insights for the sound development and implementation of the human corporation. We have examined the …