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We investigate whether, and how, auditors price risks related to greenhouse gas emissions (GHG) for a sample of firms traded in the US that disclose their CO2 emissions data. Specifically, we assess whether auditors price CO2 physical and transition risks among multiple categories of emission...
Persistent link: https://www.econbiz.de/10013214007
One issue the literature neglects is how outsourcing stimulates trade (imports, exports and foreign direct investment), thereby affecting political relations. However, at least as far back as 1750, economic philosophers such as Baron de Montesquieu in his L'Esprit des Lois, argued, "peace is the...
Persistent link: https://www.econbiz.de/10013318998
Bulgarian abstract: Новите условия и глобализацията, в които работи мениджмънта на търговските предприятия, налагат търсенето на иновативни, гъвкави и адаптивни...
Persistent link: https://www.econbiz.de/10014035139
We examine the role of the Indian diaspora in the outsourcing of work to India. Our data are taken from oDesk, the world’s largest online platform for outsourced contracts. Despite oDesk minimizing many of the frictions that diaspora connections have traditionally overcome, diaspora...
Persistent link: https://www.econbiz.de/10014039212
Purpose—Amidst burgeoning attention for global value chains (GVCs) in international business (IB), this paper identifies a clear “missing link” in this literature, and discusses implications for research and corporate social responsibility (CSR) policy-making and...
Persistent link: https://www.econbiz.de/10014091568
Outsourcing is an efficient way to reduce a company's costs and is often necessary to remain competitive. However, the practice has had its critics. This paper summarizes the outsourcing debate that has been going on in the United States and identifies and discusses some ethical issues that...
Persistent link: https://www.econbiz.de/10014028482
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters’ push to extend FVA into other areas. In this article, we highlight four important issues as an...
Persistent link: https://www.econbiz.de/10003864294
This paper reviews recent advances from the institutional economics and accounting literatures to help build a nascent framework for ‘new institutional accounting' (NIA) research. The framework has five basic elements: (i) institutional structure (formal versus informal); (ii) level of...
Persistent link: https://www.econbiz.de/10013128112
Persistent link: https://www.econbiz.de/10013117550
The purpose of this paper is to draw attention to some issues that may be militating against the successful adoption of IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of literature was undertaken in this regard. Issues identified...
Persistent link: https://www.econbiz.de/10013118980