Purpose – Although the world is rapidly ageing, the alarming explosion of youth unemployment seems to have removed the workforce ageing issue as a priority from the policy agenda. The purpose of this paper is to test and investigate the main needs and willingness to work among the older...

Purpose – The purpose of this paper is to provide an updated picture of the convergence process between International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP), with IFRS clearly emerging as a global financial reporting benchmark....