The aim of this article is to share with readers from French, German and Spanish speaking countries, as well as other intellectuals from such countries as Italy and Brazil, the importance of universities in English-speaking countries (the United Kingdom, Australia, Canada and the United States)...

Global pharmaceutical pricing strategies have been debated in published literature; however, these debates have not accounted for the differences in elasticity of demand between the public, private and cash paying markets. A mathematical model is presented that explores several plausible...

Purpose – This paper compares the performance of the big four UK banks and four Australian banks between 2004-2009. The banks are chosen according to the total assets as listed in The Banker magazine 2009. The purpose is to analyse why UK banks were more vulnerable to the financial crisis of...

This research aims to explore the relationship between corporate governance and CSR: What are the major factors that play a direct role in the establishment of this relationship? How does context and institutional background impact upon the relationship between CSR and Governance? Using in-depth...

This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the paper applies innovation diffusion theory to examine the...

Over recent decades, there has been a shift away from public infrastructure financing towards private infrastructure financing, particularly in advanced economies. In this article, infrastructure financing in four countries – China, India, Australia and the United Kingdom – is examined to...

Cigarette smoking is a risk factor in a range of serious diseases, including cardiovascular disease, cancer, stroke and type II diabetes. Theory suggests that working long hours will increase smoking propensities among workers. Consequently there is a significant body of evidence on the...

Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in...