Purpose Climate change is one of the greatest challenges for policymakers at both the international and national levels in the twenty-first century; there is no exception for the tourism industry, which is one of the most highly climate sensitive sectors. Tourism researchers have continued to...

Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing...

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...

Rural areas and people have lagged seriously in growth and development in India. There is an urgent need to bring transparency and accountability in policy making for rural development. This paper offers a framework for tracking the processes linking development strategy to achievement of...

Radical innovation is increasingly becoming the focus of attention of both policy makers and senior corporate managers. However, debates within the varieties of capitalism literature on the ease with which radical innovation can be achieved within less de-regulated economies, such as Germany,...

Water is a very crucial natural resource in the world and because of its selective availability among different countries; it will be the most precious commodity in the future. In the Mediterranean basin one can find a mosaic of countries rich in water and others poor. However, the common issue...

The purpose of this paper is to assess the performance of the main Iberian container terminals in terms of efficiency. In this research are used multiple case studies to investigate the performance of ten Iberian terminals of different sizes and with different characteristics to rank them in...

This study investigates factors influencing bilateral intra-industry trade (IIT) between South Africa and main trading partners in the auto industry, crucial to managers and policy-makers within this industry. The econometric results of the gravity model of IIT are statistically and economically...

Electronic distribution channels provide alternatives for faster delivery of banking services to a wider scope of customers. This study aims to understand customers' perception towards the potential benefits and risks associated with electronic banking in Pakistan. The outcomes would help the...