This paper investigates whether firm corporate governance practices have an effect on the quality of its publicly released financial information. Researchers carrying out earnings quality research usually relies on Dechow and Dichev (2002), Leuz et al (2003), Penman (2001) or Barton and Simko...

This article considers whether a new agency of the national government - Infrastructure Australia - can effectively overcome the many gaps in governance, accountability and performance monitoring, which surround the development and operation of major economic infrastructure projects, gained...

Germany did not establish a statutory minimum wage until 2015. The new wage floor was set at an initial level of €8.50 per hour. When it was introduced, about 11 percent of German employees earned less than that amount. Based on descriptive figures, qualitative research and...

This report sets out to analyse the emergence and distinctive impact of corporate social responsibility and sustainable development (CSR/SD) functions and professionals within organizations. By evaluating the literature on this topic, it seeks to clarify how leveraging the already established...

This report sets out to analyse the emergence and distinctive impact of corporate social responsibility and sustainable development (CSR/SD) functions and professionals within organizations. By evaluating the literature on this topic, it seeks to clarify how leveraging the already established...

Germany did not establish a statutory minimum wage until 2015. The new wage floor was set at an initial level of €8.50 per hour. When it was introduced, about 11 percent of German employees earned less than that amount. Based on descriptive figures, qualitative research and...