This paper seeks to draw the current picture of accounting transparency, the obstacles to achieving it, and the way forward for developing countries in general, and Bangladesh in particular. Interviews of preparers, users and standard setters in Bangladesh comprise the main source of data for...

This study deals with live and silent auctions of domain names. It develops a domain name appraisal model for decisions related to marketability, brand, traffic, industry e-commerce value trademark assessment. It focuses on ICANN NAF WIPO IRS type of resolution dispute cost benefit analysis and...

Since the US voters elected Barack Obama in 2008 – the first African American President of the United States of America – we witness continual attacks on this first black president. The attacks by the Tea Party have been widely broadcast by those parts of the US media most sympathetic to...

This study offers a new perspective on crisis transmission through an examination of herding contagion during 2008-global financial crisis across Asian and European financial markets. Using a bivariate GARCH-BEKK model, results show that the volatility of US stock market during the subprime...

In recent decades nations around the world have experienced financial crisis. In some cases political leaders have contributed to the suddenness and magnitude of the crisis by initially providing overly optimistic assertions concerning the potential benefits of their financial liberalisation...

A recent US Supreme Court decision, Citizens United v. Federal Elections Committee affirmed the treatment of corporations as persons under the law. This interpretation of the Constitution provides corporations with the same freedoms that protect individual citizens. Of most importance is the...