This paper discusses on the development of corporate governance in selected countries, systems of corporate governance adopted, convergence of corporate governance practices towards internationally accepted practices and initiatives undertaken to ensure effective corporate governance practices....

A creative and useful solution for teaching multi-jurisdictional taxation was found and successfully implemented. The revised course pedagogy better meets the needs of a student body with wide-ranging differences in prior business experience and preparation for the course when the 150-hour...

This article discusses the unitended effects of increased anti-corruption enforcement by the United States Department of Justice and the Securities & Exchange Commission. With the emergence of other maturing economies, the United States can no longer assume that most companies will tolerate its...

Since the nineties, UK has been progressively adopting a Governmental accounting reform purporting to interpret and mimic accounting standards and practices from the private sector. Since 2009, the UK set of accounting standards applicable to the whole of central government entities is based...

The status of geographical information in corporate financial reporting is very low, with many of the largest multinationals publishing no breakdown of their activities by country. Since 2003 initiatives led by civil society organizations (CSOs), referred to as country-by-country reporting...

Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...

In contrast to the disappearing dividends view, we predict that variability in dividend payments increases investor demand for dividend information and analysts respond to this demand by producing informative dividend forecasts. We examine dividend payers from 16 countries spanning 2000–2013...

Last three decades have witnessed a huge amount of research trying to establish how company's sustainability performance (SP) is related with financial performance (FP). Researchers have applied various methods and theoretical frameworks to investigate this relationship but results are still...

This article discusses a small scale pilot to harmonise three Bank of England statistical and regulatory data forms. The primary purpose of the pilot was to assess opportunities for improved operational efficiency in regulatory reporting. The broader purpose was to demonstrate how common data...