This study investigates whether culture in general and religion in particular mitigate earnings management. Using a cross-country data set, empirical tests based on rank regressions indicate that earnings management is unrelated to both religious affiliation and the degree of religiosity. In...

Purpose–This study examines the impact of oil price volatility on firm profitability. As Shariah-compliant firms operate under restrictions, the study also explores whether oil price volatility affects Shariah-compliant firms differently from their non-Shariah-compliant...

Recent standard-setting activity related to fair value accounting has injected new life into questions of whether fair value provides information useful for decision-making, and whether there might be unintended consequences on financial stability. This discussion paper provides insight into...

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...

Bulgarian abstract: Новите условия и глобализацията, в които работи мениджмънта на търговските предприятия, налагат търсенето на иновативни, гъвкави и адаптивни...

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...

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...

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...

This paper investigates a relationship between economic governance and the dual objectives of Microfinance Institutions (MFIs): poverty reduction and financial viability. Using an unbalanced panel of 531 MFIs the important role of other institutions such as country-level business registry...

In recent years there have been two parallel discussions taking place in the US and in the UK about the role which institutional shareholders should play in governing the corporation. In the US this discussion is around the idea of shareholder empowerment, in the UK it is around shareholder...