This study examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The study further explores how political stability, regulatory quality, government effectiveness, and the level of country development moderate...

Extractive industries are spread across mining of metal and minerals, oil and gas, among others. Multinationals in these sectors are confronted with different challenges ranging from corruption, political risk, economic uncertainty, sunk costs, and the long-gestation periods to execute projects....