As traditionally conducted, benefit-cost analysis is rooted in neoclassical welfare economics, which, in its most simplified form, assumes that individuals act rationally and are primarily motivated by self-interest, making decisions that maximize their welfare. Its conduct is evolving to...

Purpose – The purpose of this paper is to look at the interplay of technology and social preferences in different stages of economic development. Design/methodology/approach – The authors use a set of input-output tables for 32 different countries, published by OECD. The tables refer to the...

Purpose Pay-what-you-want (PWYW) is a pricing strategy implemented in a variety of settings like supermarkets and museums, in which consumers determine the price they are willing to pay for a product or service based on their perceived utility. The authors propose an analytical model to...

Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman’s statement and firm failure. Show that these statements are closely associated with financial...

Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks ' annual reports...

Purpose – The purpose of this paper is to explore whether there are differences in either the level of support for the mandatory adoption of International Financial Reporting Standards or the arguments made by various stakeholder groups within Japan’s Business Accounting Council (BAC) during...

Purpose – The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type of information reported based on the “search”, “experience”, and “credence” typology....

Purpose – The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American...

Purpose – Grieving resulting from the death of a loved one or someone familiar is a painful process and individuals invariably seek support to help them through this difficult period. In this study, the paper investigates the role microblogs play by exploring the types of messages following...

Purpose – This study seeks to establish and compare the research and publication patterns and output of academic librarians in Eastern Africa from 2000 to 2009 using informetric techniques. Design/methodology/approach – The study confined its scope to publications produced between 2000 and...