Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand …-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions … that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy …

This study investigates whether national culture influences judgments made by Polish and British accounting … professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a …

There are large international differences in the gender pay gap. In some developed countries in 2010-2012, women were … education and experience and commonly work in different industries and occupations, multiple factors can influence the gender … to education, experience, and occupational wage differentials. Systems of wage compression narrow the gender pay gap but …

We use data from the youth component of the British Household Panel Survey to examine gender differences in educational … of gender on children's attitudes and aspirations vary significantly with parental education level, parental attitudes to …

disparities across male and female occupations are due to gender devaluation. …

discrimination if orientation is not observable. Analogously, behavioural explanations of pay based on models of gender linked within … earnings, gender, LGB identity, coupling status, and the disclosure of sexual orientation in English National Health Service … (NHS) workplaces. The results reveal a robust gender pay gap of 4% in favour of males, but no overall LGB pay gap compared …

as others, irrespective of gender and spousal employment. Third, single-parent essential workers experience relatively …

This paper traces the origins and early history of perceived gender differences in absenteeism in Great Britain and the … policy makers referred to gender differences in absenteeism to motivate wage discrimination. …