This paper reviews the literature on the effects of IFRS adoption. It aims to provide a cohesive picture of empirical archival literature on how IFRS adoption affects: financial reporting quality, capital markets, corporate decision making, stewardship and governance, debt contracting, and...

Following the implementation of Enterprise Resource Planning (ERP) systems, a myriad of challenges and issues may manifest, leading to inefficiencies and resistance from users, thereby impeding the anticipated benefits. While previous researchers have predominantly directed their attention...

Purpose - This article aims to identify and review existing studies on the adoption and compliance of International Financial Reporting Standards (IFRS) in Africa. Design/methodology/approach - The methodology involves a sole focus on studies conducted with an African sample, using a...

The development of the constitution must be based on the rule of law. Direct democratic rights allow citizens to participate in the amendment process. The direct democratic process of institutional change is theoretically and empirically analyzed. A number of counter arguments and issues for a...

On the basis of abundant facility and firm-level data for German manufacturing, originating from a recent OECD-survey, this paper empirically investigates the relevance of a variety of incentives for environmentally innovative behavior of facilities, the respective influence of pressure groups,...

Ausgangspunkt für Überlegungen zur Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung ist die Frage, wie die Verwaltung bei wachsenden Aufgabenanforderungen aus Politik, Wirtschaft und Gesellschaft eine noch effektivere...

In 2005, an EU-wide emissions trading scheme covering major CO2 producing sites shall come into power. The key objective of the trading scheme is to promote cost-efficiency of carbon reduction within the EU. We identify policy-relevant tradeoffs between overall efficiency, compensation and...