Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify...

Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...

Purpose ? Is it regionalization or globalization that more accurately depicts the state of the global economy? Exports and foreign direct investments (FDI) data are analyzed with the aim of answering the question and determining how intra- and inter-regional integration has changed over...