The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable...

COVID-19 has impacted our lives from all the fronts. Businesses and global commerce will never be the same once the world restarts post COVID-19. Multiple new trends like direct to consumer model (D2C), Omnichannel fulfilment, etc. would emerge in the industries of tomorrow. Companies that...

Social benefit entities, such as benefit corporations and low-profit limited liability companies (or L3Cs) were designed to support and encourage socially responsible business. Unfortunately, instead of helping, the emergence of social enterprise enabling statutes and the demise of director...

Purpose - Ten years after Bailey, Gramling and Ramamoorti (2003) presented research opportunities in Internal Audit (IA) this paper provides a synopsis of what academic literature says about IA effectiveness. A new set of research questions that may help to bring the best out of IA is...

This paper aims to examine the underlying causes of the sharp reduction in bank lending, which in turn is highlighting some structural weaknesses of Italian firms and financial system. The structure of this paper is as follows. Section 1 introduces the paper. Section 2 analyzes some drivers of...

The globalization of business and the related increase in amount and relevance of international research suggest the need to map the international management field. Building on reviews by Werner (2002) and Werner and Brouthers (2002), this study provides a comprehensive picture of the field by...

Digitalization is one of the key drivers of accelerated change in our everyday lives, both on an economic and social level. With solutions enabled through ICT technologies, we are more connected than ever on the global scale. In this next chapter of globalization, we currently experience...