Without broad-based public pension schemes, the majority of the elderly in developing countries are left to rely on their own current and accumulated earnings and support from children as means of old-age support. We develop a cooperative bargaining model that allows us to jointly estimate the...

Corporate social responsibility practices in the Nigerian oil industry: New legal direction and the implications for reporting -- Humanism as an institutional driver of Corporate Social Responsibility (CSR) activities -- CSR Disclosure, Motivation for Disclosure and Who Matters to the Firm:...

Country-by-country reporting aims to curb tax avoidance by multinational corporations and increase transparency in the tax system. This paper provides the first evidence of the effect of country-by-country in developing countries, focusing on the market response of the African stock market to...