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The impact of firm size on the economy and trade sector performance is lately researched due to its economic importance. Concerning it, this paper researches the specifics and determinants of impact of firm size on overall performance of distributive trade (wholesale and retail), with special...
Persistent link: https://www.econbiz.de/10011419617
Insider trading involves persons in positions of power who use non-public information and permit this information to be promptly incorporated into stock prices. Cyberspace is characterised as ‘a-territorial' and can be used in practice as a tool for hegemonic exercise of control by challenging...
Persistent link: https://www.econbiz.de/10013088607
The notion of a global currency is a debate set aside in the past decade as the abstraction saw little potential for realization in a world with heterogeneous governments unwilling to sacrifice seigniorage for optimal design. The technical capability of creating digital currencies, independent...
Persistent link: https://www.econbiz.de/10012946126
Last three decades have witnessed a huge amount of research trying to establish how company's sustainability performance (SP) is related with financial performance (FP). Researchers have applied various methods and theoretical frameworks to investigate this relationship but results are still...
Persistent link: https://www.econbiz.de/10013004582
. While family business research has reached an age of ‘adolescence' as a field of study, accounting research to date seems to … have been rather slow to pick up on the distinctive characteristics of family firms, and their implications for accounting … theoretical and empirical challenges that accounting scholars need to consider when addressing issues related to accounting and …
Persistent link: https://www.econbiz.de/10013061239
GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries …. The individual GHG accounting professionals who we interviewed in the different countries had no knowledge of other … what we can now name GHG accounting professionals. Through this exploratory study of a new phenomenon, we attempt to …
Persistent link: https://www.econbiz.de/10012950576
This paper discusses on the development of corporate governance in selected countries, systems of corporate governance adopted, convergence of corporate governance practices towards internationally accepted practices and initiatives undertaken to ensure effective corporate governance practices....
Persistent link: https://www.econbiz.de/10014183100
Data collected from 103 senior managers from 60 internationalized Finnish firms suggests that, on average, headquarters (HQs) have placed a very high weight on formal controls, and selected relatively high degrees of decision-making decentralization and multidomestic strategy. The degree of...
Persistent link: https://www.econbiz.de/10014212063
demonstrate the way that neoliberal globalisation policies, facilitated by certain accounting rhetorics and technologies, have … three scenarios for post-COVID-19 supply chains and the accounting techniques likely to garner stronger attention as a … result of the pandemic.Research limitations/implications – The paper illustrates how certain accounting rhetorics and …
Persistent link: https://www.econbiz.de/10014094275
Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...
Persistent link: https://www.econbiz.de/10014101938