Structural Funds are the main instrument of the EU cohesion policy. Their effective use is subject to an ongoing debate in political and scientific circles. European fiscal assistance under this heading should promote economic and social cohesion in the member states of the European Union....

Purpose – The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as well as the ensuing relationship between conditional conservatism and value relevance. The authors probe the...

Relying on theories of institutional change, a framework is developed to explain formal change in natural resource governance, in this case, formal scalar reorganization (re-scaling) of governance. Modifications of water governance are the outcome of interrelated changes in the determinants of...