With many scholars identifying organizational development and change as increasingly fragmented, it is time to push for coalescence by reuniting the field with its central principles. The work of Edgar Schein is used to derive a model that achieves this task by combining context, content, and...

By focusing on the investors, IFRS disclosure is intended to support economic guidance. The scope of this study is, therefore, to highlight key indicators for value relevance of the IFRS framework. Through a pan-European event study, we first consider the problem of confidence in investments and...