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Persistent link: https://www.econbiz.de/10005013124
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twenty follow-up interviews. The paper concludes that while regulation is important in achieving accounting transparency, it … forces on the ground (via shareholder activism or lender pressure) transparency cannot be achieved by regulation alone. There …
Persistent link: https://www.econbiz.de/10009352419
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...
Persistent link: https://www.econbiz.de/10010756255
This paper analyses two main features of the financialisation period, namely: 1) the replacement of the 'originate and hold' banking model with the 'originate and distribute' banking model; 2) the securitisation process of structured finance products. These features have produced remarkable...
Persistent link: https://www.econbiz.de/10010670273
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …
Persistent link: https://www.econbiz.de/10008461129
the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across … USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others …
Persistent link: https://www.econbiz.de/10008461130
This paper investigates the environmental issues caused by the oil exploitations in the US India and in Africa. The paper deals with several questions. Who should be held accountable? What are the roles of the oil companies? What is the responsibility of regulators and governments? How should we...
Persistent link: https://www.econbiz.de/10010699269
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …
Persistent link: https://www.econbiz.de/10005048660
This paper looks at the impact on Australia’s trade in crops (non-wheat grains and oilseeds) where GM technology has been introduced. The model includes assumptions about the productivity gains of GM crops, possible consumer responses and regulatory costs for Australia and its major trading...
Persistent link: https://www.econbiz.de/10005407855